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Do Accounting Researchers Investigate Topics of Interest to Accounting Practitioners?: Preliminary Evidence
Journal article   Peer reviewed

Do Accounting Researchers Investigate Topics of Interest to Accounting Practitioners?: Preliminary Evidence

Lou Orchard, Andrew Sbaraglia, Khamis Bilbeisi and Dustin Grant
S.A.M. advanced management journal (1984), Vol.85(1), pp.28-38
2020

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Abstract

Some have argued that academic accounting research positively impacts the accounting profession through standard setting (Leisenring and Johnson, 1994; Schipper, 1994; Moehrle et al., 2009), while others argue that academic accounting research fails to address topics of concern to practitioners (Kaplan, 2011; Tucker and Lowe, 2014). [...]there is a potential "gap" between accounting research and accounting practice. [...]if everything is done right, the results are buried in jargon and designed to be published in a journal designed for academics not practitioners. [...]Leisenring and Johnson (1994), who at the time of publication were both employees of the Financial Accounting Standards Board (FASB), defined a practitioner broadly as someone other than an accounting academic. The paper summarizes the contributions of accounting research to accounting practice in areas such as financial accounting, management accounting, auditing, management information systems and taxation.

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