Can Gown Help Town? Exploring the 'Gap' between Accounting Practice and Academia and Providing a Theory for Why it Exists

26 Pages Posted: 20 Jun 2015

See all articles by Rebecca Bloch

Rebecca Bloch

Fairfield University - Charles F. Dolan School of Business

Gary Kleinman

Montclair State University

Amanda Peterson

East Carolina University

Date Written: June 17, 2015

Abstract

The accounting academy is often criticized for not producing research that is relevant to the work of accounting practitioners. In this paper, we explore this issue by first examining the literature dealing with the relationship between the academics’ perspectives and the practitioners’ perspectives. We then present theoretical arguments as to why a gap might exist. We argue that (a) the individuals who enter the academy differ from those who enter accounting practice, and (b) the socialization processes and the impact of the professional setting (practice or academe) on behaviors further the separation of academic research from practitioner needs. We will conclude the paper with recommendations for further understanding of this issue.

Keywords: Practitioner, academics, interaction, socialization, incentives, tenure, practice development, communication, personality, pathways, education

JEL Classification: I20, I21, I29, M40, M41

Suggested Citation

Bloch, Rebecca and Kleinman, Gary and Peterson, Amanda, Can Gown Help Town? Exploring the 'Gap' between Accounting Practice and Academia and Providing a Theory for Why it Exists (June 17, 2015). Available at SSRN: https://ssrn.com/abstract=2619950 or http://dx.doi.org/10.2139/ssrn.2619950

Rebecca Bloch

Fairfield University - Charles F. Dolan School of Business ( email )

N. Benson Road
Fairfield, CT 06824
United States

Gary Kleinman (Contact Author)

Montclair State University ( email )

NJ 07043
United States

Amanda Peterson

East Carolina University ( email )

United States
252-328-6384 (Phone)

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