A COMPARISON OF ACADEMICS', PRACTITIONERS', AND USERS' PERSPECTIVES TOWARD THE RESEARCH OF ACCOUNTING PRACTICE

Given that society should make the best use of research resources, this paper endeavors to improve the debate about the purpose, role and relevance of academic practice-related research in accounting. The paper analyzes perspectives toward the research of accounting practice using a survey of three...

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Bibliographic Details
Published inCritical perspectives on accounting Vol. 9; no. 4; pp. 467 - 485
Main Authors Swanson, ZL, Gross, Norma J
Format Journal Article
LanguageEnglish
Published Elsevier Ltd 01.08.1998
Subjects
Accounting
Auditing
Finance
Information
Interest groups
Management
Taxation
Taxes
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Summary:Given that society should make the best use of research resources, this paper endeavors to improve the debate about the purpose, role and relevance of academic practice-related research in accounting. The paper analyzes perspectives toward the research of accounting practice using a survey of three constituencies: academics, practitioners and financial statement users who ranked their sense of importance of research on various topics in auditing, financial, managerial, and tax areas. Using this data, the study examines the consensus with respect to practice- related research. An analysis makes a statistical comparison of the responses of academics, practitioners and users for each topic. Findings show that a consensus exists among the interest groups on most topics
Bibliography:ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
ISSN:1045-2354
1095-9955
DOI:10.1006/cpac.1997.0160