The impact of academic accounting research on professional practice: An analysis by the AAA Research Impact Task Force

SYNOPSIS: The accounting academy has been long recognized as the premier developer of entry-level talent for the accounting profession and the major provider of executive education via master’s-level curricula and customized executive education courses. However, the impact that the academy’s collect...

Full description

Saved in:
Bibliographic Details
Published in:Accounting horizons 2009-12, Vol.23 (4), p.411-456
Main Authors: Moehrle, Stephen R, Anderson, Kirsten L, Ayres, Frances L, Bolt-Lee, Cynthia E, Debreceny, Roger S, Dugan, Michael T, Hogan, Chris E, Maher, Michael W, Plummer, Elizabeth
Format: Article
Language:English
Subjects:
Academic discipline
Accountancy
Accountants
Accounting
Accounting research
Accounting theory
Auditing
Betrieb
Betriebswirtschaft
Built-in gains & losses
Capital assets
Capital markets
Corporate taxes
Costs
Critical thinking
Curricula
Curriculum development
Earnings management
Economics
Efficiency
Fair value
Financial accounting
Financial reporting
Financial restatements
Financial statement analysis
Foreign tax credits
Graduate studies
Hochschulforschung
Information systems
Medical profession
Rechnungswesen
Regulation
Studies
Task forces
Tax credits
Tax reform
Taxation
Textbooks
Treasuries
Unaudited financial statements
USA
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:SYNOPSIS: The accounting academy has been long recognized as the premier developer of entry-level talent for the accounting profession and the major provider of executive education via master’s-level curricula and customized executive education courses. However, the impact that the academy’s collective ideas have had on the efficiency and effectiveness of practice has been less recognized. In this paper, we summarize key contributions of academic accounting research to practice in financial accounting, auditing, tax, regulation, managerial accounting, and information systems. Our goal is to increase awareness of the effects of academic accounting research. We believe that if this impact is more fully recognized, the practitioner community will be even more willing to invest in academe and help universities address the escalating costs of training and retaining doctoral-trained research faculty. Furthermore, we believe that this knowledge will attract talented scholars into the profession. To this end, we encourage our colleagues to refer liberally to research successes such as those cited in this paper in their classes, in their textbooks, and in their presentations to nonacademic audiences.
ISSN:0888-7993
1558-7975
DOI:10.2308/acch.2009.23.4.411