Financial Accounting, te praktisch voor theorie en te theoretisch voor de praktijk?

Maarten Pronk

ERIM Inaugural Address Series Research in Management from Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.

Abstract: Is Financial Accounting too practical for research? I was recently asked this question during an interview, and it surprised me. Why would it be too practical for research? Can we only conduct research on topics that are not related to practice? Or is it not clear what Financial Accounting is really about, and that it is more than bookkeeping? Using examples of recent research, I show why Financial Accounting is certainly not too practical for theory. The question whether Financial Accounting research is too theoretical for practice is a more challenging question. Can we do quality research within the field of financial reporting and is this research relevant to business? Does our research have any societal relevance in the current dynamic environment? I conclude that Financial Accounting research is certainly relevant, but that the accounting professional active in the business community only benefits to a very limited extent. In addition, I discuss two initiatives, namely the Ernst & Young Academic Network and the Erasmus Marketing & Accounting Research Center that will prevent us from conducting research that is too theoretical for practice.

Keywords: externe verslaggeving; financial accounting; financial accounting onderzoek; financial accounting research (search for similar items in EconPapers)
JEL-codes: M00 M41 (search for similar items in EconPapers)
Pages: 42
Date: 2012-06-29
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