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Relevance Versus Irrelevance of Scientific Research Skills to the Practice of the Accounting Profession

Author

Listed:
  • Lilia Grigoroi

    (Academy of Economic Studies of Moldova, Republic of Moldova)

  • Cristina Mihaela Lazar

    (“Ovidius” University of Constanta, Faculty of Economic Sciences, Romania)

  • Svetlana Mihaila

    (Academy of Economic Studies of Moldova, Republic of Moldova)

Abstract

Assessing the relevance of scientific accounting research to the practice of the profession is a topic less present in the literature, and the results of empirical research are often divided. In this context, the research aims to analyse the extent to which scientific accounting research is necessary and relevant for the practice of the profession. The views and opinions presented in this paper will represent the author's perceptions of students' and practitioners' attitudes towards indigenous accounting research, formed both from an academic perspective and from the perspective of the practicing accountant.

Suggested Citation

  • Lilia Grigoroi & Cristina Mihaela Lazar & Svetlana Mihaila, 2023. "Relevance Versus Irrelevance of Scientific Research Skills to the Practice of the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 707-717, December.
  • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:707-717
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    More about this item

    Keywords

    research skills; accounting; professional practice; (i)relevance;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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