Town versus Gown: Exploring the “Gap” between Accounting Practice and Academia and Providing a Theory for Why It Exists

• In Event: Research Forum and Breakfast

Abstract

It is frequently stated that the accounting academy does not produce research that is relevant to the work of accounting practitioners. We explore this issue by first examining the literature dealing with the relationships between the academics’ perspectives and the practitioners’ perspectives. We then present theoretical arguments as to why a gap might exist. We argue that (a) the individuals who enter the academy differ from those who enter accounting practice, that (b) the socialization processes and the impact of the setting on behaviors further the separation of academic research from practitioner needs, and then (c) we propose to collect evidence relevant to the usefulness, or lack of same, of academic research to practitioner work by conducting a citation analysis by examining the frequency of practitioner journals’ citing of academic work. Once the data is analyzed, we will then (d) conclude the paper with recommendations to the fields concerned.

Authors

• Rebecca Bloch, Fairfield University

• Gary Kleinman, Montclair State University