The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force
Accounting Horizons, 2009
The accounting academy has been long recognized as the premier developer of entry-level talent for the accounting profession and the major provider of executive education via master’s-level curricula and customized executive education courses. However, the impact that the academy’s collective ideas have had on the efficiency and effectiveness of practice has been less recognized.
In this paper, Professor Michael W. Maher and his co-authors summarize key contributions of academic accounting research to practice in financial accounting, auditing, tax, regulation, managerial accounting, and information systems. Their goal is to increase awareness of the effects of academic accounting research.