文章基本信息

标题：DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?
本地全文：下载
作者：ALINA BEATTRICE VLADU
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
卷号：1
期号：3
页码：10-14
语种：English
出版社：Academica Brâncuşi
摘要：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.