Utilidad percibida de la producción académica-contableOpinión de los profesores universitarios y de los profesionales

  1. José Luis Arquero 1
  2. Sergio Manuel Jiménez Cardoso 1
  3. Joaquina Laffarga Briones 1
  1. 1 Universidad de Sevilla
    info

    Universidad de Sevilla

    Sevilla, España

    ROR https://ror.org/03yxnpp24

Journal:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Year of publication: 2016

Volume: 19

Issue: 2

Pages: 239-251

Type: Article

DOI: 10.1016/J.RCSAR.2015.10.004 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Abstract

Relevant authors suggest that accounting research, due to its nature, should be connected to practice and should be recognized upon its relevance (i) for accounting education and (ii) to solve practical problems. However, the literature points to a growing gap between accounting research and accounting practice and education. This gap has its roots in the research assessment and recognition schemes. The main aim of this exploratory and descriptive paper is to explore the opinion of accounting academics and practitioners about the relevance of scientific-accounting research for education and practice, the alignment of relevance and assessment and the effect of assessment criteria on the election of what to research and where to publish. Data were obtained from practitioners and academics contacted via relevant associations, using on-line questionnaires. Our results indicate that outputs considered most relevant for education and practice are those less valued and contrariwise. Both practitioners and academics are aware of the existence of this lack of coherence and also of the adverse consequences, such as the abandonment of potentially relevant research lines in favour of the topics demanded by well positioned journals.

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