Perceived usefulness of academic accounting research. The opinion of academics and practitioners
Utilidad percibida de la producción académica-contable. Opinión de los profesores universitarios y de los profesionales
Abstract
Relevant authors suggest that accounting research, due to its nature, should be connected to practice and should be recognized upon its relevance (i) for accounting education and (ii) to solve practical problems.However, the literature points to a growing gap between accounting research and accounting practice and education. This gap has its roots in the research assessment and recognition schemes.The main aim of this exploratory and descriptive paper is to explore the opinion of accounting academics and practitioners about the relevance of scientific-accounting research for education and practice, the alignment of relevance and assessment and the effect of assessment criteria on the election of what to research and where to publish.Data were obtained from practitioners and academics contacted via relevant associations, using on-line questionnaires.Our results indicate that outputs considered most relevant for education and practice are those less valued and contrariwise. Both practitioners and academics are aware of the existence of this lack of coherence and also of the adverse consequences, such as the abandonment of potentially relevant research lines in favour of the topics demanded by well positioned journals.
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