The points of contacts between academics and professionals

Titolo Rivista: FINANCIAL REPORTING
Autori/Curatori: Massimiliano Semprini
Anno di pubblicazione: 2017 Fascicolo: 2 Lingua: Italiano
Numero pagine: 5 P. 61-65 Dimensione file: 238 KB
DOI: 10.3280/FR2017-002006
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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.

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Massimiliano Semprini, The points of contacts between academics and professionals in "FINANCIAL REPORTING" 2/2017, pp 61-65, DOI: 10.3280/FR2017-002006