Rutherford, B.A. (2011) Accounting Research and Accounting Policy: What Kind of Gap. Accounting in Europe, 8 (2). pp. 141-154. ISSN 1744-9480.
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This paper is a response to Singleton-Green's examination of the relationship between scholarly financial accounting research and financial accounting policymaking and, in particular, the failure of policymakers to make much use of contemporary research (Accounting in Europe, 7(2), pp. 129–145, 2010). He argues that a major cause of this failure is a communication gap between academics and policymakers but this paper suggests that there is a major gulf between the interests and approaches of the academic and policymaking communities that will not be overcome by improving communication. Thus, his conclusion is too optimistic and may lead policymakers to expect much more from engagement with academic research than they are likely to obtain and academics employing contemporary research paradigms to believe that their work will be received by policymakers with more enthusiasm than is likely to be the case.
|Subjects:||H Social Sciences > HF Commerce > HF5601 Accounting|
|Divisions:||Faculties > Social Sciences > Kent Business School > Accounting and Finance|
|Depositing User:||Brian A Rutherford|
|Date Deposited:||06 Dec 2011 17:41|
|Last Modified:||09 Dec 2011 10:02|
|Resource URI:||http://kar.kent.ac.uk/id/eprint/28532 (The current URI for this page, for reference purposes)|
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