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The relationship between academic accounting research and professional practice

Lee D. Parker (School of Commerce, The University of South Australia, Adelaide, Australia, and University of St Andrews, St Andrews, UK)
James Guthrie (Macquarie University, Sydney, Australia, and Bologna University, Bologna, Italy)
Simon Linacre (Emerald Group Publishing Ltd, Bingley, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 4 January 2011

8788

Abstract

Purpose

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This editorial aims to consider the relationship between academic accounting research and professional practice.

Design/methodology/approach

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The paper takes the form of an editorial review and argument.

Findings

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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

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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

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The paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.

Keywords

Citation

Parker, L.D., Guthrie, J. and Linacre, S. (2011), "The relationship between academic accounting research and professional practice", Accounting, Auditing & Accountability Journal, Vol. 24 No. 1, pp. 5-14. https://doi.org/10.1108/09513571111098036

Publisher

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Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited

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