The SAM Advanced Management Journal is pleased to announce the publication of the article Do Accounting Researchers Investigate Topics of Interest to Accounting Practitioners? Preliminary Evidence by Lou X. Orchard, Andrew Sbaraglia, Khamis Bilbeisi, and Dustin Micah Grant in Volume 85 Edition 1.
A large portion of an academic accountants job is research. At many universities, research quality is the primary factor in promotion and tenure decisions, with more weight given to publications in higher quality journals. Some universities also use citation counts to measure research impact. However, neither metric measures the impact that academic research has on the accounting profession. While some argue that academic accounting research has made a positive impact on the accounting profession through standard setting, others argue that academic accounting research fails to address topics concerning practitioners. Thus, there is a potential “gap” between accounting research and practice. The purpose of this paper is to investigate this gap.
Specifically, we provide preliminary evidence of the extent that topics recently covered in the academic accounting literature also appear to be of interest to accounting practitioners. We selected two pure academic journals, The Accounting Review and Accounting Horizons and three practitioner journals, The Journal of Accountancy, Strategic Finance, and The Tax Advisor. The practitioner journals are our proxy for what is interesting to accounting professionals. Using a key word search methodology, we find significant overlap between the topics covered in the practitioner and academic journals. We conclude that there is no research practice gap.