Bridging the Research Expectations Gap Between Accounting Researchers and Practitioners

43 Pages Posted: 15 Sep 2022

See all articles by Scot Justice

Scot Justice

Appalachian State University

Sridhar Ramamoorti

University of Dayton

D. Scott Showalter

North Carolina State University

George W. Krull, Jr.

Grant Thornton LLP (retired)

Date Written: August 31, 2022

Abstract

This study examines the research expectations gap between accounting practitioners and academic researchers that hinders the accounting profession from becoming and being regarded as a learned profession. Using a sample of practicing public accountants and university faculty respondents, we find evidence of a closed loop where practitioners are not likely to read or reference academic accounting journals, although researchers are more likely to read or reference practitioner publications. We also find that practitioners are more likely to read or reference practitioner publications for practice guidance while researchers are more likely to read or reference practitioner publications that are peer reviewed. We trace the roots of the expectations gap to incentive structures and reward systems in academia, the lack of professional experience among newly-graduated PhDs, and decreased opportunities for academic-practitioner collaboration in publishing. We propose some ways in which this expectations gap may be bridged by fostering greater collaboration between accounting researchers and practitioners.

Keywords: Pathways Commission, learned profession, practitioner publications, accounting research

Suggested Citation

Justice, Scot and Ramamoorti, Sridhar and Showalter, D. Scott and Krull, Jr., George W., Bridging the Research Expectations Gap Between Accounting Researchers and Practitioners (August 31, 2022). Available at SSRN: https://ssrn.com/abstract=4205646 or http://dx.doi.org/10.2139/ssrn.4205646

Scot Justice (Contact Author)

Appalachian State University ( email )

Boone, NC 28608
United States

Sridhar Ramamoorti

University of Dayton ( email )

Dayton, OH 45469
United States

D. Scott Showalter

North Carolina State University ( email )

Hillsborough Street
Raleigh, NC 27695
United States

George W. Krull, Jr.

Grant Thornton LLP (retired)

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