Toward a learned profession: The future of accounting research

Titolo Rivista FINANCIAL REPORTING
Autori/Curatori Bruce Behn
Anno di pubblicazione 2017 Fascicolo 2017/2
Lingua Inglese Numero pagine 5 P. 23-27 Dimensione file 243 KB
DOI 10.3280/FR2017-002002
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The Pathways Commission (2012) recommended that we devote significant efforts to building a learned profession by purposeful integration of accounting research, education, and practice for students, accounting practitioners and educators. The reason this goal is so important for our broadly defined accounting profession is that we are in market for talent with other traditional learned professions such as medicine, law and engineering (and other future learned professions). Potential students want rewarding successful careers so they will migrate to learned professions that help make a difference in the world. The key aspect to a learned profession is intellectual technique (research) that informs practice and teaching. If our accounting profession can enhance the link between research, practice and teaching, we can move towards a learned profession.

Keywords:Learned profession, pathways commission, intellectual technique, sustainable development.

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  5. Pathways Commission (2012), Charting a National Strategy for the Next Generation of Accounts, American Accounting Association and American Institute of Certified Public Accountants.
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Bruce Behn, Toward a learned profession: The future of accounting research in "FINANCIAL REPORTING" 2/2017, pp 23-27, DOI: 10.3280/FR2017-002002