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Accounting education, research and practice: After Enron, where do we go?

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  • Michael Diamond

Abstract

Recent accounting scandals have brought into question the efficacy of accounting education and research and the relationship of accounting educators to the profession. This paper calls for a comprehensive reassessment of accounting education, especially in terms of: undergraduate accounting programs; the development of an approach to accounting research and scholarship that is more closely focused on impact rather than purely methodological rigor; and the establishment of significantly more interaction between the profession and accounting educators. These changes, some of which could be painful and disruptive to the current structure of accounting departments, must begin to occur or we as accounting educators run the risk of being marginalized as the accounting profession tries to respond to the needs of society.

Suggested Citation

  • Michael Diamond, 2005. "Accounting education, research and practice: After Enron, where do we go?," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 353-362.
    • Handle: RePEc:taf:euract:v:14:y:2005:i:2:p:353-362
    DOI: 10.1080/09638180500124855
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    Cited by:

    1. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
    2. Victoria Calvert & Rafik Kurji, 2012. "Service-Learning in a Managerial Accounting Course: Developing the ‘Soft’ Skills," American Journal of Economics and Business Administration, Science Publications, vol. 4(1), pages 5-12, January.
    3. Diaeldin Osman & Conor O'Leary & Mark Brimble, 2014. "Model to Evaluate Attrition/Retention Decisions by Accountancy Diploma Students: Case Study Evidence from Sudan," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(2), pages 71-88.
    4. Pincus, Karen V. & Stout, David E. & Sorensen, James E. & Stocks, Kevin D. & Lawson, Raef A., 2017. "Forces for change in higher education and implications for the accounting academy," Journal of Accounting Education, Elsevier, vol. 40(C), pages 1-18.
    5. Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    6. Kym Fraser & Benedict Sheehy, 2020. "Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession," Publications, MDPI, vol. 8(4), pages 1-36, October.
    7. Rolf Uwe Fülbier & Joerg‐Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492, December.
    8. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    9. Brivot, Marion & Cho, Charles H. & Kuhn, John R., 2015. "Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 23-43.
    10. Steven Kaplan & Pamela Roush & Linda Thorne, 2007. "Andersen and the Market for Lemons in Audit Reports," Journal of Business Ethics, Springer, vol. 70(4), pages 363-373, February.
    11. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    12. Diaeldin Osman & Conor O’Leary & Mark Brimble & Dave Thompson, 2019. "Factor That Impact Attrition And Retention Rates Among Accountancy Diploma Students: Evidence From Saudi Arabia," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 11(1), pages 89-110.
    13. Athanasios MANDILAS & Dimitrios KOURTIDIS & Giannoula FLOROU & Stavros VALSAMIDIS, 2016. "Accounting Education And Research In Relation To Business Needs," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 3-12.
    14. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    15. Rob Jones, 2017. "Enlightenment through engagement? The potential contribution of greater engagement between researchers and practitioners," Accounting Education, Taylor & Francis Journals, vol. 26(5-6), pages 414-430, November.
    16. Matthias Meyer & Utz Schäffer & Markus Gmür, 2008. "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 153-181, March.
    17. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.

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