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Is accounting an applied discipline? An institutional theory assessment of the value of faculty accounting-related work experience in the academic labor market

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  • Zimmerman, Aleksandra B.
  • Fogarty, Timothy J.
  • Jonas, Gregory A.

Abstract

This paper recasts the debate over whether accounting research is relevant to accounting practice by asking the more fundamental question of whether modern academic accounting is an applied discipline. Using an institutional theory template, we argue that academic accounting only purports to be an applied discipline relative to the professional practice of accounting. We study the human capital of personnel inflows into academic accounting in terms of practice work experience. We conclude that pre-academia practice experience is counterproductive to academic success in terms of research productivity and movement in academic labor markets. Implications pertaining to the broadly based schism between “town and gown” in accounting are drawn.

Suggested Citation

  • Zimmerman, Aleksandra B. & Fogarty, Timothy J. & Jonas, Gregory A., 2017. "Is accounting an applied discipline? An institutional theory assessment of the value of faculty accounting-related work experience in the academic labor market," Journal of Accounting Education, Elsevier, vol. 41(C), pages 33-47.
    • Handle: RePEc:eee:joaced:v:41:y:2017:i:c:p:33-47
    DOI: 10.1016/j.jaccedu.2017.09.005
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    References listed on IDEAS

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    Cited by:

    1. Fogarty, Timothy J. & Reinstein, Alan & Sasmaz, Mary B., 2021. "Is academic performance a zero-sum game? Exploring the nexus between research and education outcomes of U.S. accounting programs," Advances in accounting, Elsevier, vol. 52(C).
    2. Tucker, Basil P. & Lawson, Raef, 2020. "EMBAs perceived usefulness of academic research for student learning and use in practice," The British Accounting Review, Elsevier, vol. 52(5).
    3. Bergner, Jason & Chen, Yining & Simerly, Melloney, 2022. "Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison," Journal of Accounting Education, Elsevier, vol. 61(C).
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.
    5. Fogarty, Timothy J., 2019. "Surrender Dorothy?: A commentary on Rebele and St. Pierre (2019)," Journal of Accounting Education, Elsevier, vol. 49(C).
    6. Fogarty, Timothy J., 2021. "What makes a successful academic accounting department? A multidimensional longitudinal analysis," Journal of Accounting Education, Elsevier, vol. 57(C).

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