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Do Accounting Practitioners Use Accounting Research Results?

Author

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  • ALINA BEATTRICE VLADU

    (BABES-BOLYAI UNIVERSITY CLUJ-NAPOCA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION)

Abstract

This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants of Romania. In order to achieve this goal our methodology employed neutral and direct interview based on closed questionnaire. The results documented were twofold. First, a gap between Romanian accounting research and practice exists. Second, accounting research has a marginal role in the practice of accounting. The size of the sample used is considered to be an important limitation. Further potential research is also approached.

Suggested Citation

  • Alina Beattrice Vladu, 2015. "Do Accounting Practitioners Use Accounting Research Results?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 10-14, June.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:3:p:10-14
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    References listed on IDEAS

    as
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    5. Rihab Khalifa & Paolo Quattrone, 2008. "The Governance of Accounting Academia: Issues for a Debate," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 65-86.
    6. Cecil Donovan, 2005. "The benefits of academic/practitioner collaboration," Accounting Education, Taylor & Francis Journals, vol. 14(4), pages 445-452.
    7. Catalin Nicolae ALBU & Serban TOADER, 2012. "Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 163-173, June.
    8. Nadia Albu & Cătălin Nicolae Albu, 2012. "How to perform in the field of accounting research? The case of Romania," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(2), pages 145-174.
    Full references (including those not matched with items on IDEAS)

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