Accounting research production and evaluation: The view of the professionals

By | 2018-02-16T13:12:32+00:00 February 16th, 2018|

Orazio Vagnozzi / Financial Reporting / 2-2017


The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice and to avoid the risk of accounting research becoming self-referential, every effort should be made to bridge the current gap between research and accounting practice. To this end, the development of mutual knowledge of the agenda of researchers and practitioners on the one hand, and participation in joint projects on the other, could represent possible future solutions to be pursued.

Accounting profession, Accounting research, Research impact, Impact factor


Read Article
 0

The usefulness of accounting research: A practitioner’s point of view

By | 2018-02-16T13:09:45+00:00 February 16th, 2018|

Giovanni Andrea Toselli / Financial Reporting / 2-2017


This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same time, the industrial system (and not only it), by creating a strong feeling of trust in general economic and financial communication, thus fostering higher level of accountability.

Accounting profession, Accounting research, Research impact, Impact factor, Accountability


Read Article
 0

The points of contacts between academics and professionals

By | 2018-02-16T13:07:04+00:00 February 16th, 2018|

Massimiliano Semprini / Financial Reporting / 2-2017


Some argue that the ultimate purpose of accounting research should be to improve accounting practice, rather than simply to describe or understand or critique it. Hence a gap appears to have emerged between practitioners and academics with regards to accounting research. In order to exploit as better as possible the output of the accounting research performed by academic researchers, the accounting profession should create a point of contact; auditing networks might facilitate this link. On the other hand, research performed by academics should become “understandable” by practitioners using a different jargon and simple mathematical formulas.

Accounting profession, Accounting research, Research impact, Impact factor


Read Article
 0