30:
488:"Academic research has an important role to play, both in assessing the extent to which existing practices are 'fit for purpose' and in developing new practices to address changing business, economic and societal needs. Research also informs the teaching curricula in universities, thus affecting the range of issues of which future generations will become aware and consider important."
336:"Accounting has been a craft that has had no essence. It has changed significantly across time, adopting new forms, methods, and roles. Likewise for accounting research. Indeed the very role of accounting research is in part to make both accounting and our knowledge of it different, to move forward our understandings of accounting and, at times, the practice of accounting itself. "
977:
Guthrie, J., Roger
Burritt and Elaine Evans. 2011. "The Relationship between Academic Accounting Research and Professional Practice," in Bridging the Gap between Academic Accounting Research and Professional Practice, eds. Elaine Evans, Roger Burritt and James Guthrie. (New South Wales: The Institute
535:
Aside from accounting academia and practice valuing different skills and requirements, a variety of factors have been proposed for the divide. One view is that a lack of training in reading academic research may lead practicing accountants "to dismiss what could be very helpful information as either
1210:
Laughlin, Richard. 2011. "Accounting
Research, Policy and Practice: Worlds Together or Worlds Apart?," in Bridging the Gap between Academic Accounting Research and Professional Practice, eds. Elaine Evans, Roger Burritt and James Guthrie. (New South Wales: The Institute of Chartered Accountants in
1352:
Analytical researchers model economic and accounting institutions with the goal of generating empirically testable propositions. Primary research questions of interest are the relation between accounting disclosures and security prices, undertaken within market equilibrium models, and the role of
515:
Several publications, including the recent accounting literature, have suggested a divide or gap between the academic and professional communities in accounting. Aspects of the divide have been suggested to include criticisms of academics for speaking with their own jargon and aiming to publish
285:
examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in
1353:
accounting information in mitigating incentive problems within firms, generally formulated within principal-agent models. Other economic models are employed as well. Analytical research demands high-level training in economic theory, statistics, and mathematics.
782:, and that seeks to explain accounting practices as an interaction between an individual's capability to make choices and the social rules and structures that constrain individual choices, and which are reproduced through individual behavior.
1142:
523:
or just technical training was the best way to educate accountants. From the 1950s, accounting academia and practice grew further divided due to the accounting academic community adopting requirements from
378:
Research by practicing accountants "focuses on solving immediate problems for a single client or small group of clients" and involve, for example, decision-making on the implementation of new
568:. The following classifications highlight several important types of accounting research. They are by no means exhaustive, and many academic accounting studies resist simple classification.
286:
organizations and society and the consequences that these practices have for individuals, organizations, governments and capital markets. It encompasses a broad range of topics including
477:
The contribution of academic accounting research to accounting practice includes the assessment of current accounting practices, the development of new practices, and the development of
1173:
316:
focuses on solving problems for a client or group of clients. Academic accounting research can make significant contribution to accounting practice, although changes in accounting
857:
413:
Accounting research has undergone some significant changes in the past decades. In the 1950s, an accounting academia was established that adopted the requirements of
626:-related issues such as market reactions to tax disclosures and taxpayer decision-making, and the relationship between accounting information and tax authorities.
516:
research rather than improve practice, and criticisms of practicing accountants for being resistant to changes to the status quo and reluctant to disclose data.
988:
Covaleski, M. A.; Dirsmith, M. W. (1990). "Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods".
1052:
704:
and understanding in accounting practice, "highlighting the symbolic structures and taken-for-granted themes which pattern the world in distinct ways."
1275:
Coyne, Joshua G., Scott L. Summers, Brady
Williams, and David a. Wood. 2010. "Accounting Program Research Rankings by Topical Area and Methodology."
588:, and focuses on the relationship between accounting information and the decision-making of external users of the accounting information in the
269:
1290:
655:
Focuses on the development of relevant curriculum, decision making, and applied research at the undergraduate and graduate levels.
398:
1078:
Anthony G. Hopwood and Hein
Schreuder (1984), European Contributions to Accounting Research, VU Uitgeverij/Free University Press.
955:
Gordon, Teresa P., and Jason C. Porter. 2009. "Reading and
Understanding Academic Research in Accounting: A Guide for Students."
890:
Burchell, S.; Clubb, C.; Hopwood, A.; Hughes, J.; Nahapiet, J. (1980). "The roles of accounting in organizations and society".
866:
536:
too complicated or too disconnected to be useful"; while another view points to fundamental failures in academic research in
802:
that is "concerned with understanding accounting technologies in the context of networks of human and non-human 'actants'."
792:
that sees accounting practices as dependent on historical circumstances, and as tools for disciplining individual behavior.
179:
119:
1083:
262:
1015:
Jönsson, S.; Macintosh, N. B. (1997). "CATS, RATS, and EARS: Making the case for ethnographic accounting research".
174:
144:
405:
for certain issues, the results of these may inform its decision whether to move the issues to its active agenda.
1114:
Roslender, R.; Dillard, J. F. (2003). "Reflections on the interdisciplinary perspectives on accounting project".
602:
and the relationship between management accounting information and its internal users, for example examining the
343:
768:
Research that focuses socially-generated rules that structure accounting practices in organizations and society.
1336:
1095:
Birnberg, J. G.; Shields, J. F. (1989). "Three decades of behavioral accounting research: A search for order".
363:. Academic accounting research addresses all areas of the accounting profession, and examines issues using the
184:
1406:
Arrington, C. Edward; Francis, Jere R. (1993). "Giving economic accounts: Accounting as a cultural practice".
808:
Research that sees accounting as a discursive practice, and which draws on linguistic theory and hermeneutics.
678:
101:
643:
46:
1058:
1441:
255:
189:
162:
931:
Oler, Derek K., Mitchell J. Oler, and
Christopher J. Skousen. 2010. "Characterizing Accounting Research."
1230:
Baxter, Jane; Chua, Wai Fong (2003). "Alternative management accounting research - whence and whither".
828:
529:
453:
496:
actually use the information accountants provide", and prior academic studies have contributed to
519:
The divide between accounting academia and practice was originally centered on whether a broader
493:
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668:
616:
function, including auditor decision-making and the effects of auditing on financial reporting.
394:
298:
research, capital market research, accountability research, social responsibility research and
96:
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research that examines the public interest consequences of different accounting practices, and
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169:
66:
1291:"Research Initiatives in Accounting Education: Research Relevance and Research Productivity"
775:
723:
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581:
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interdisciplinary research that has adapted methods from a wide variety of social sciences,
383:
379:
372:
287:
149:
91:
61:
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29:
1143:"You too can have a critical perspective! 25 years of Critical Perspectives on Accounting"
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in general—for example that researchers have failed to effectively question prevailing
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364:
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367:; it uses evidence from a wide variety of sources, including financial information,
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in recent decades have led to a divide between academia and practice in accounting.
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accounting research "addresses all aspects of the accounting profession" using the
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For example, academic accounting research "can improve the understanding of how
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Research that seeks to explain and predict accounting practices related to the
727:
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Accounting research is also carried out by accounting organizations such as
1127:
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217:
865:, The Association of Chartered Certified Accountants, 2010, archived from
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368:
360:
356:
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1189:
751:
478:
313:
245:
1368:
Chua, Wai Fong (1986). "Radical developments in accounting thought".
541:
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503:, the future direction of the profession, and the impact of changing
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317:
222:
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353:
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305:
299:
295:
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1387:
Jensen, Michael C. (1983). "Organization theory and methodology".
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academia, while practicing accountants "maintained an emphasis on
437:
472:
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497:
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375:, interviews, surveys, historical records, and ethnography.
889:
418:
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The
Relevance and Utility of Leading Accounting Research
677:
Research that examines data "the researcher gathered by
556:
Academic accounting research addresses a range of broad
551:
1399:
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Research that examines "objective data collected from
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1008:
510:
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425:. The mid-1970s saw a shift from the dominance of
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1014:
718:Other possible methodologies include the use of
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700:Research that emphasizes the role of language,
694:or substantiating ideas in mathematical terms".
671:", including data collected by the researchers.
399:International Accounting Standards Board (IASB)
1174:"Accounting Research: A Bibliometric Analysis"
1289:Moon, Jared S.; Wood, David A. (2020-11-01).
1204:
1140:
646:, such as system security and design science.
639:Accounting information systems (AIS) research
473:Contribution of academic research to practice
342:—Anthony Hopwood, in his address to the 2006
263:
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957:Global Perspectives on Accounting Education
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560:within accounting, using a wide variety of
352:Accounting research is carried out both by
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459:critical research using Marxian and other
447:behavioral research drawing on psychology,
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1337:"Accounting Project Topics and Materials"
1250:
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951:
949:
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606:and decision-making within an enterprise.
468:Academic research and accounting practice
1288:
1141:Morales, Jérémy; Sponem, Samuel (2017).
841:
1172:Merigo, Jose M.; Yang, Jian-Bo (2017).
1057:, IFRS Foundation, 2013, archived from
978:of Chartered Accountants in Australia).
962:
910:
1434:
1386:
938:
1408:Accounting, Organizations and Society
1232:Accounting, Organizations and Society
1017:Accounting, Organizations and Society
990:Accounting, Organizations and Society
892:Accounting, Organizations and Society
710:Research that emphasizes the role of
552:Types of academic accounting research
1367:
679:administering treatments to subjects
1147:Critical Perspectives on Accounting
1116:Critical Perspectives on Accounting
180:Journal of Accounting and Economics
120:Convergence of accounting standards
13:
84:
39:
14:
1453:
1097:Behavioral Research in Accounting
511:Gap between academia and practice
658:
571:
380:accounting or auditing standards
331:
175:Contemporary Accounting Research
145:Post-earnings announcement drift
28:
1329:
1282:
1165:
344:American Accounting Association
1295:Issues in Accounting Education
1277:Issues in Accounting Education
1072:
754:, including issues related to
687:Research "based on the act of
644:accounting information systems
595:Managerial accounting research
409:History of accounting research
185:Journal of Accounting Research
47:Accounting information systems
1:
1244:10.1016/S0361-3682(02)00022-3
1029:10.1016/S0361-3682(96)00040-2
834:
651:Accounting education research
577:Financial accounting research
1420:10.1016/0361-3682(93)90029-6
1178:Australian Accounting Review
1002:10.1016/0361-3682(90)90034-R
904:10.1016/0361-3682(80)90017-3
546:economic and business models
190:Review of Accounting Studies
7:
1279:25 (4) (November): 631–654.
812:
774:Research that draws on the
733:
642:Examines issues related to
530:professional qualifications
327:
10:
1458:
829:Public interest accounting
454:public interest accounting
1159:10.1016/j.cpa.2016.09.003
436:"that uses methods from
386:, and the impact of new
1307:10.2308/ISSUES-2020-012
798:Research influenced by
788:Research influenced by
714:in accounting practice.
612:Studies related to the
604:allocation of resources
532:and technical skills".
395:standard-setting bodies
1128:10.1006/cpac.2002.0526
819:Accounting scholarship
314:practicing accountants
1370:The Accounting Review
1341:School Project Topics
756:information asymmetry
746:relationship between
697:Interpretive research
674:Experimental research
632:Examines the overall
600:management accounting
292:management accounting
170:The Accounting Review
67:Management accounting
872:on December 27, 2013
776:structuration theory
771:Structuration theory
765:Institutional theory
724:computer simulations
634:corporate management
582:financial accounting
505:accounting standards
384:financial statements
373:computer simulations
312:, while research by
288:financial accounting
243:Part of a series on
150:Voluntary disclosure
57:Financial accounting
1442:Accounting research
933:Accounting Horizons
824:Positive accounting
684:Analytical research
629:Governance research
421:qualifications and
397:. For example, the
320:and the accounting
283:Accounting research
213:Academic publishing
163:Accounting journals
140:Positive accounting
125:Earnings management
22:Accounting research
1190:10.1111/auar.12109
785:Foucauldian theory
712:power and conflict
417:academia, such as
359:and by practicing
1389:Accounting Review
1054:Research projects
805:Linguistic theory
707:Critical research
689:formally modeling
664:Archival research
636:of organizations.
619:Taxation research
609:Auditing research
586:financial markets
434:positive research
403:research projects
390:laws on clients.
365:scientific method
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310:scientific method
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228:Scientific method
135:Earnings surprise
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898:(1): 5–27.
598:Focuses on
369:experiments
361:accountants
357:researchers
1184:: 71–100.
835:References
479:university
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294:research,
290:research,
246:Accounting
92:Analytical
62:Governance
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1315:1558-7983
1198:1835-2561
959:6: 25-45.
622:Examines
580:Examines
542:economics
521:education
482:curricula
442:economics
427:normative
318:education
223:Economics
1436:Category
1103:: 23–74.
813:See also
752:managers
734:Theories
692:theories
624:taxation
584:and the
566:theories
538:business
354:academic
328:Overview
322:academia
306:Academic
300:taxation
296:auditing
208:Academia
97:Archival
52:Auditing
438:finance
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870:(PDF)
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614:audit
498:fraud
1348:2020
1311:ISSN
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1080:ISBN
1067:2013
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758:and
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