The relationship between academic accounting research and professional practice

被引：69

作者：

Parker, Lee D. ^{[1
,2
]}

Guthrie, James ^{[3
,4
]}

Linacre, Simon

机构：

[1] Univ S Australia, Sch Commerce, Adelaide, SA 5001, Australia

[2] Univ St Andrews, St Andrews, Fife, Scotland

[3] Macquarie Univ, Sydney, NSW 2109, Australia

[4] Univ Bologna, Bologna, Italy

来源：

ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2011年 / 24卷 / 01期

关键词：

Accounting research; Business schools; Accounting; Publishing; IMPACT; AGE; UK;

D O I：

10.1108/09513571111098036

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Purpose - This editorial aims to consider the relationship between academic accounting research and professional practice. Design/methodology/approach - The paper takes the form of an editorial review and argument. Findings - The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its impact on teaching, professional practice, and the professions and society is a hotly debated issue. Research limitations/implications - The editorial offers scope for accounting academics to engage with the profession and society as to the impact of their research, an important issue in higher education, not only in Australia, but internationally. Originality/value - The paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.

引用

页码：5 / 14

页数：10

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