The relationship between academic accounting research and professional practice

Abstract

Purpose

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

Design/methodology/approach

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

Findings

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

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

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

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