Prior literature on the topic is largely atheoretical. This paper is the first to develop a broad theory of the gap.
Bloch, R., Kleinman, G. and Peterson, A. (2017), "Can Gown Help Town? Exploring the “Gap” between Accounting Practice and Academia and Providing a Theory for Why it Exists", Parables, Myths and Risks (Advances in Public Interest Accounting, Vol. 20), Emerald Publishing Limited, Bingley, pp. 23-61. https://doi.org/10.1108/S1041-706020170000020002
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