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Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania

Author

Listed:
  • Catalin Nicolae ALBU

    (The Bucharest University of Economic Studies, Romania, and KPMG in Romania Fellow)

  • Serban TOADER

    (KPMG in Romania)

Abstract

Answers have been sought to questions such as the following two for more than a decade: Why do accounting academics conduct research, and how important is this research to practice? This is not an easy task though. Academics’ and practitioners’ agendas, interests and approaches seem to be different, thus creating a gap between accounting academic research and practice. Various initiatives are intended to bridge this gap, to the benefit of academia, practice and students. Academics would integrate real-life data into their research and teaching, practitioners could find informed solutions to their immediate and future problems, and students would get a better understanding of the challenges and opportunities they will face in the future as professional accountants.

Suggested Citation

  • 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.
    • Handle: RePEc:ami:journl:v:11:y:2012:i:2:p:163-173
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    File URL: http://online-cig.ase.ro/RePEc/ami/articles/11_2_2.pdf
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    Citations

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    Cited by:

    1. Sînziana-Maria RÎNDA?U, 2016. "Information security – a new challenge for the young and future financial auditors," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 670-670, June.
    2. 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.
    3. Muhannad Atmeh, 2016. "The Players in the Accountancy Profession and Their Roles: The Case of Jordan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(3), pages 1-64, February.
    4. Ștefan BUNEA, 2017. "The Contribution Of Accounting Disciplines To Developing Professional And Personal Skills," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 443-450, December.
    5. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.

    More about this item

    Keywords

    Accounting research; practice; bridging the gap;
    All these keywords.

    JEL classification:

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

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