Clicca qui per scaricare

The Real Impact Factor and the Gap between Accounting Research and Practice
Autori/Curatori: Alberto Quagli, Francesco Avallone, Paola Ramassa 
Anno di pubblicazione:  2016 Fascicolo: 1  Lingua: Inglese 
Numero pagine:  29 P. 29-57 Dimensione file:  381 KB
DOI:  10.3280/FR2016-001003
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 

This paper explores the gap between accounting research and practice with two primary objectives. First, it provides a review of the main results obtained by the impressive literature on the topic to get a comprehensive picture of this phenomenon, considering the different perspectives and research methods used so far. This review aims not only at summarizing results, but also at outlining a logical framework that could be useful for both our analysis and future studies on the topic. Against this background, our second objective is to carry out an empirical analysis on scholars’ motivations and incentives – rather neglected by prior literature – with a particular focus on their relationships with professional associations. Evidence from our survey (with 447 questionnaires completed by EAA members) suggests that there is a hierarchy of objectives informing scholars’ motivations and that the first one is to publish on highly ranked journals. In such a context, the positive attitude of academics towards practice can be sometimes in conflict with scholars’ expectation about effort, individual result and peers’ consideration. In other terms, our study supports the idea that there is a gap between research and practice, together with a risk of an increasingly closed community of scientists. Our results seem in line with studies stating that the reasons for this gap essentially lie in the current evaluation logic driving scholars’ incentives. Additionally, evidence on scholars’ incentives might be helpful in finding new solutions to bridge the gap and supporting future research sharing the same objective.
Keywords: Research-practice gap, research impact, real impact factor, accounting research, accounting practice

  1. Leisenring J.J. and Johnson L.T. (1994), Accounting research: on the relevance of research to practice, Accounting Horizons, 8 (4), pp. 74-80.
  2. Ashton D., Beattie V., Broadbent J., Brooks C., Draper P., Ezzamel M., Gwilliam D., Hodgkinson R., Hoskin K., Pope P. and Stark A. (2009), British research in accounting and finance (2001-2007): the 2008 Research Assessment Exercise, British Accounting Review, 41 (4), pp. 199-207,, DOI: 10.1016/
  3. Baldvinsdottir G., Mitchell F. and Nørreklit H. (2010), Issues in the relationship between theory and practice in management accounting research, Management Accounting Research, 21 (2), pp. 79-82,, DOI: 10.1016/j.mar.2010.02.006
  4. Baldridge D.C, Floyd S.W. and Markoczy L. (2004), Are managers from Mars and academicians from Venus? Toward an understanding of the relationship between academic quality and practical relevance, Strategic Management Journal, 25 (11), pp. 1063-1074,, DOI: 10.1002/smj.406
  5. Barth M.E., Beaver W. and Landsman W.R. (2001), The Relevance of the Value Relevance Literature for Financial Accounting Standard-Setting: Another View, Journal of Accounting and Economics, 31, pp. 77-104,, DOI: 10.1016/S0165-4101(01)00019-2
  6. Barth M.E. (2006), Research, Standard Setting, and Global Financial Reporting, Foundations and Trends in Accounting, 1,, DOI: 10.1561/1400000002
  7. Barth M.E. (2007), Standard-Setting Measurement Issues and the Relevance of Research, Accounting and Business Research, Special Issue, International Accounting Policy Forum. pp. 7-15,, DOI: 10.1080/00014788.2007.9730079
  8. Barth M.E. (2008), Global Financial Reporting: Implications for U.S. Academics, The Accounting Review, 83 (5), pp. 1159-1179,, DOI: 10.2308/accr.2008.83.5.1159
  9. Basu S. (2012), How Can Accounting Researchers Become More Innovative?, Accounting Horizons, 26 (4), pp. 851-870,, DOI: 10.2308/acch-10311
  10. Baxter W.T. (1988), Accounting Research – Academic Trends versus Practical Needs. (Edinburgh: The Institute of Chartered Accountants of Scotland).
  11. Beattie V. (2005), Moving the financial accounting research front forward: the UK contribution, British Accounting Review, 37 (1), pp. 85-114,, DOI: 10.1016/
  12. Bricker R.J. and Previts G.J. (1990), The sociology of accountancy: a study of academic and practice community schisms, Accounting Horizons, 4 (1), pp. 1-14.
  13. Brinn T., Jones M.J. and Pendelbury M. (2001), The impact of research assessment exercises on UK accounting and finance faculty, British Accounting Review, 33, pp. 333-355,, DOI: 10.1006/bare.2001.0164
  14. Brown P. and Howieson B. (1998), Capital Markets Research and Accounting Standard-Setting, Accounting and Finance, 38, pp. 5-28,, DOI: 10.1111/1467-629X.00002
  15. Chua W.F. (1996), Teaching and learning only the language of numbers – Monolingualism in a multilingual world, Critical Perspectives on Accounting, 7 (1), pp. 129-156,, DOI: 10.1006/cpac.1996.0019
  16. Cooper David J. (2008), Is there a future for interpretive accounting research?, Critical Perspectives On Accounting, 19 (6), pp. 837-839,, DOI: 10.1016/
  17. Cottingham J. and Hussey R. (2000), Publishing in professional accounting journals: academic institutional performance 1987-1996, British Accounting Review, 32 (1), pp. 101-114,, DOI: 10.1006/bare.1999.0121
  18. Czarniawska B. (2011), Successful Research: In Whose Eyes?, European Accounting Review, 20 (1), pp. 53-55,, DOI: 10.1080/09638180.2011.558304
  19. Demski J.S. (2007), Is accounting an academic discipline?, Accounting Horizons, 21 (2), pp. 153-157,, DOI: 10.2308/acch.2007.21.2.153
  20. Demski J.S. (2008), Where is the passion?, Accounting Horizons, 22 (4), p. 437,, DOI: 10.2308/acch.2008.22.4.437
  21. Demski J.S., Dopuch N., Lev B., Ronen J., Searfoss G. and Sunder S. (1991), A Statement on the State of Academic Accounting (Statement to the Research Director of the American Accounting Association). (Sarasota, FL: American Accounting Association).
  22. Dillman D.A. (1978), Mail and telephone surveys: the total design method. (New York: Wiley and Sons).
  23. Dopuch N. (1989), Discussion of ‘Proof that in an Efficient Market, Event Studies can Provide no Systematic Guidance for Revision of Accounting Standards and Disclosure Policy for the Purpose of Maximizing Shareholder Wealth, Contemporary Accounting Research, 5, pp. 461-467,, DOI: 10.1111/j.1911-3846.1989.tb00715.x
  24. Duncan W.J. (1974), Transferring management theory to practice, Academy of Management Journal, 17 (4), pp. 724-739,, DOI: 10.2307/255649
  25. Dunn W.N. (1980), The two-communities metaphor and models of knowledge use, Knowledge Creation, Diffusion, Utilization, 1 (4), pp. 515-536.
  26. Ewert R. and Wagenhofer A. (2012), Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note, Abacus, 48 (2), pp. 278-291.
  27. Fellingham J. (2007), Is accounting an academic discipline?, Accounting Horizons, 21 (2), pp. 159-163,, DOI: 10.2308/acch.2007.21.2.159
  28. Fülbier R.U., Hitz J. and Sellhorn T. (2008), Relevance of academic research and researchers’ role in the IASB’s financial reporting standard setting,, third version, October.
  29. Gaffikin M. (2005), Accounting Research and Theory: the age of neo-empiricism, Accounting & Finance Working Paper 05/07, School of Accounting & Finance, University of Wollongong.
  30. Gendron Y. (2008), Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia, European Accounting Review, 17 (1), pp. 97-127,, DOI: 10.1080/09638180701705973
  31. Genua A. and Martin B. (2003), University research evaluation and funding: an international comparison, Minerva, 41, pp. 277-304,
  32. Granof M.H. and Zeff S.A. (2008), Research on accounting should learn from the past, The Chronicle of Higher Education, 21 March.
  33. Hopwood A.G. (2002), If only there were simple solutions, but there aren’t: some reflections on Zimmerman’s critique of empirical management accounting research, European Accounting Review, 11 (4), pp. 777-785,, DOI: 10.1080/0963818022000047073
  34. Hopwood A.G. (2007), Whither accounting research?, The Accounting Review, 82 (5), pp. 1365-1374,, DOI: 10.2308/accr.2007.82.5.1365
  35. Hopwood A.G. (2008), Changing Pressure on the Research Process: On Trying to Research in an Age when Curiosity is not Enough, European Accounting Review, 17 (1), pp. 87-96,, DOI: 10.1080/09638180701819998
  36. Hopwood A.G. (2009), The economic crisis and accounting: implications for the research community, Accounting, Organizations and Society, 34 (6-7), pp. 797-802,, DOI: 10.1016/j.aos.2009.07.004
  37. Holthausen R.W. and Watts R.L. (2001), The Relevance of the Value-Relevance Literature for Financial Accounting Standard-Setting, Journal of Accounting and Economics, 31, pp. 3-75,, DOI: 10.1016/S0165-4101(01)00029-5
  38. Kaplan R.S. (1989), Connecting the research-teaching-practice triangle, Accounting Horizons, 3 (1), p. 129.
  39. Kaplan R.S. (2011), Accounting Scholarship that Advances Professional Knowledge and Practice, The Accounting Review, 86 (2), pp. 367-383,, DOI: 10.2308/accr.00000031
  40. Kuhn T.S. (1962), The structure of scientific revolutions. (Chicago: University of Chicago Press).
  41. Lee T.A. (1989), Education, practice and research in accounting: gaps, close loops, bridges and magic accounting, Accounting and Business Research, 19 (75), pp. 237-253,, DOI: 10.1080/00014788.1989.9728854
  42. Larson R.K., Herz P.J. and Kenny S.Y. (2011), Academics and the Development of IFRS: An Invitation to Participate, Journal of International Accounting Research, 10 (2), pp. 97-103,, DOI: 10.2308/jiar-10082
  43. Mc Carthy W.E. (2012), Accounting Craftspeople versus Accounting Seers: Exploring the Relevance and Innovation Gaps in Academic Accounting Research, Accounting Horizons, 26 (4), pp. 833-843,, DOI: 10.2308/acch-10313
  44. Markides C. (2007), In search of ambidextrous professors, Academy of Management Journal, 50 (4), pp. 762-768,, DOI: 10.5465/AMJ.2007.26279168
  45. Mensah Y.M, Richard Hwang N.R. and Wu D. (2004), Does Managerial Accounting Research Contribute to Related Disciplines? An Examination using citation analysis, Journal of Management Accounting Research, 16, pp. 163-181,, DOI: 10.2308/jmar.2004.16.1.163
  46. Mitchell F. (2002), Research and practice in management accounting: improving integration and communication, European Accounting Review, 11 (2), pp. 277-289,, DOI: 10.1080/09638180020017087
  47. Moehrle S.R., Anderson K.L., Ayres F.L., Bolt-Lee C.E., Debreceny R.S., Dugan M.T., Hogan C.E., Maher M.W. and Plummer E. (2009), The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force, Accounting Horizons, 23 (4), pp. 411-456,, DOI: 10.2308/acch.2009.23.4.411
  48. Mohrman S.A., Gibson C.B. and Mohrman A.M. Jr. (2001), Doing Research That Is Useful to Practice: A Model and Empirical Exploration, The Academy of Management Journal, 44 (2), pp. 357-375,, DOI: 10.2307/3069461
  49. Moizer P. (2009), Publishing in accounting journals: A fair game?, Accounting, Organizations and Society, 34, pp. 285-304,, DOI: 10.1016/j.aos.2008.08.003
  50. Moser D.V. (2012), Is Accounting Research Stagnant?, Accounting Horizons, 26 (4), pp. 845-850,, DOI: 10.2308/acch-10312
  51. Parker L., Guthrie J. and Gray R. (1998), Accounting and management research: passwords from the gatekeepers, Accounting, Auditing & Accountability Journal, 11 (4), pp. 371-402,, DOI: 10.1108/09513579810231420
  52. Reiter S.A. and Williams P.F. (2002), The structure and progressivity of accounting research: the crisis in the academy revisited, Accounting, Organizations and Society, 27, pp. 575-607,, DOI: 10.1016/S0361-3682(01)00050-2
  53. Rutherford B.A. (2011), Accounting Research and Accounting Policy: What Kind of Gap?, Accounting in Europe, 8 (2), pp. 141-154,, DOI: 10.1080/17449480.2011.621390
  54. Rutherford B.A. (2013), A Pragmatist Defence of Classical Financial Accounting Research, Abacus, 49 (2), pp. 197-218,, DOI: 10.1111/abac.12003
  55. Rynes S.L., Bartunek J.M. and Daft D.L. (2001), Across the great divide: knowledge creation and transfer between practitioners and academics, Academy of Management Journal, 44 (2), pp. 340-355,, DOI: 10.2307/3069460
  56. Salterio S.E. (2014), We Don’t Replicate Accounting Research – Or Do We?, Contemporary Accounting Research, 31 (4), pp. 1134-1142, doi 10.1111/1911-3846.12102.
  57. Scapens R.W. (1994), Never mind the gap: towards an institutional perspective on management accounting practice, Management Accounting Research, 5 (3/4), pp. 301-321,, DOI: 10.1006/mare.1994.1019
  58. Scapens R.W. (2008), Seeking the relevance of interpretive research: a contribution to the polyphonic debate, Critical Perspectives on Accounting, 19, pp. 915-919,, DOI: 10.1016/
  59. Schipper K. (1994), Academic Accounting Research and the Standard Setting Process, Accounting Horizons, 8, pp. 61-73.
  60. Seal W. (2010), Managerial discourse and the link between theory and practice: From ROI to value-based management, Management Accounting Research, 21, pp. 95-109,, DOI: 10.1016/j.mar.2010.02.007
  61. Shrivastava P. (1987), Rigor and practical usefulness of research in strategic management, Strategic Management Journal, 8 (1), pp. 77-92,
  62. Singleton-Green B. (2010), The Communication Gap: Why Doesn’t Accounting Research Make a Greater Contribution to Debates on Accounting Policy?, Accounting in Europe, 7 (2), pp. 129-145,, DOI: 10.1080/17449480.2010.511880
  63. Singleton-Green B. (2015), Public policy and accounting research: what is to be done? Working paper, June.
  64. Sterling R.R. (1990), Positive accounting: an assessment, Abacus, 26 (2), pp. 97-135,, DOI: 10.1111/j.1467-6281.1990.tb00249.x
  65. Swieringa R.J. (1998), Accounting Research and Policy Making, Accounting and Finance, 38, pp. 29-49,, DOI: 10.1111/1467-629X.t01-1-00003
  66. Thrift N. (2005), Knowing Capitalism. (London: Sage).
  67. Tucker B. and Parker L. (2014), In our ivory towers? The research-practice gap in management accounting, Accounting and Business Research, 44 (2), pp. 104-143,, DOI: 10.1080/00014788.2013.798234
  68. Tucker B.P. and Lowe A.D. (2014), Practitioners are from Mars; academics are from Venus? An investigation on the research-practice gap in management accounting, Accounting, Auditing and Accountability Journal, 27 (3), pp. 394-425,, DOI: 10.1108/AAAJ-01-2012-00932
  69. Tucker B.P. and Schaltegger S. (2016), Comparing the research-practice gap in management accounting. A view from professional accounting bodies in Australia and Germany, Accounting, Auditing and Accountability Journal, 29 (3), pp. 362-400,, DOI: 10.1108/AAAJ-02-2014-1601
  70. Unerman J. and O’Dwyer B. (2010), The Relevance and Utility of Leading Accounting Research. The Association of Chartered Certified Accountants, London, Research Report 120.
  71. Van de Ven A.H. and Johnson P.E. (2006), Knowledge for theory and practice, Academy of Management Review, 31 (4), pp. 802-821,, DOI: 10.5465/AMR.2006.22527385
  72. van Helden G.J. and Northcott D. (2010), Examining the practical relevance of public sector management accounting research, Financial Accountability and Management, 26 (2), pp. 213-241,, DOI: 10.1111/j.1468-0408.2010.00499.x
  73. Watts R.L. and Zimmermann J.L. (1979), The Demand for and Supply of Accounting Theories: The market for Excuses, The Accounting Review, 54 (2), pp. 273-305.
  74. Waymire G. (2012), Seeds of innovation in accounting scholarship, Issues in Accounting Education, 27 (4), pp. 1077-1093,, DOI: 10.2308/iace-50257
  75. Weiss C.H. and Bucuvalas M. (1977), The challenge of social research to decision making, in Carol H.W. (Ed.), Using Social Research in Public Policy Making (pp. 213-234). (Lexington, MA: Lexington Books).
  76. Young J.J. (2009), The absence of dissent. Accounting and the Public Interest, 9, pp. 1-10,, DOI: 10.2308/api.2009.9.1.1
  77. Zeff S.A. (1978), Editorial: On communicating the results of research, The Accounting Review, 53 (2), pp. 470-474.
  78. Zeff S.A. (1983), A retrospective, The Accounting Review, 58 (1), pp. 129-134.
  79. Zeff S.A. (1989), Recent trends in accounting education and research in the USA: some implications for UK academics, British Accounting Review, 21 (2), pp. 159-176,, DOI: 10.1016/0890-8389(89)90194-7

  1. Fabio Santini, Gli "effetti indesiderati" dell'accounting come "scienza". Riflessioni sulla metodologia di ricerca nel management accounting and control in MANAGEMENT CONTROL 2/2021 pp. 171, DOI: 10.3280/MACO2021-002010

Alberto Quagli, Francesco Avallone, Paola Ramassa, in "FINANCIAL REPORTING" 1/2016, pp. 29-57, DOI:10.3280/FR2016-001003


FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche