DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

Alina Beattrice Vladu
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Alina Beattrice Vladu: BABES-BOLYAI UNIVERSITY CLUJ-NAPOCA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION

Annals - Economy Series, 2015, vol. 3, 10-14

Abstract: This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants of Romania. In order to achieve this goal our methodology employed neutral and direct interview based on closed questionnaire. The results documented were twofold. First, a gap between Romanian accounting research and practice exists. Second, accounting research has a marginal role in the practice of accounting. The size of the sample used is considered to be an important limitation. Further potential research is also approached.

Keywords: accounting research; accounting practice; earnings management (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2015:v:3:p:10-14

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