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Toward a learned profession: The future of accounting research
Autori/Curatori: Bruce Behn 
Anno di pubblicazione:  2017 Fascicolo: 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.

  1. Association to Advance Collegiate Schools of Business (AACSB) (2016), Eligibility Procedures and Accreditation Standards for Business Accreditation.
  2. Bomey N. (2016), Walmart to cut 7,000 back-office accounting, invoicing jobs, USA Today, September 1.
  3. Glemarec Y. (2016), (Assistant Secretary-General and Deputy Executive Director for Policy and Programme for United Nations Women) Speech 2016 AAA an-nual meeting in New York City.
  4. Lee C. (2015), presidential scholars address at the American Accounting Association annual conference.
  5. Pathways Commission (2012), Charting a National Strategy for the Next Generation of Accounts, American Accounting Association and American Institute of Certified Public Accountants.
  6. Van der Stede W. (2015), Presidential Luncheon Panel Discussion, American Accounting Association annual conference.
  7. Wade J.W. (1960), Public Responsibilities of the Learned Professions, Louisiana Law Review (December).

Bruce Behn, in "FINANCIAL REPORTING" 2/2017, pp. 23-27, DOI:10.3280/FR2017-002002


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