The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force

2009 ◽  
Vol 23 (4) ◽  
pp. 411-456 ◽  
Keyword(s):  
Task Force ◽  
Research Impact ◽  
Financial Accounting ◽  
Executive Education ◽  
Master's Level ◽  
Managerial Accounting ◽  
Entry Level ◽  
Accounting Research ◽  
Efficiency And Effectiveness ◽  
The Impact

SYNOPSIS: 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, we summarize key contributions of academic accounting research to practice in financial accounting, auditing, tax, regulation, managerial accounting, and information systems. Our goal is to increase awareness of the effects of academic accounting research. We believe that if this impact is more fully recognized, the practitioner community will be even more willing to invest in academe and help universities address the escalating costs of training and retaining doctoral-trained research faculty. Furthermore, we believe that this knowledge will attract talented scholars into the profession. To this end, we encourage our colleagues to refer liberally to research successes such as those cited in this paper in their classes, in their textbooks, and in their presentations to nonacademic audiences.

scholarly journals A Review of the Agriculture Literature in Malaysian and Indonesian Accounting Journals

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Hasri Mustafa ◽  
◽  
Retno Martanti Endah Lestari ◽  
Keyword(s):  
Corporate Governance ◽  
Public Sector ◽  
International Business ◽  
T Test ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Accounting Research ◽  
Professional Attributes ◽  
Agricultural Literature ◽  
Business Journal

This article discusses the scope related to Malaysian and Indonesian accounting research in agricultural literature. This discussion was based on two well-known Malaysian accounting journals and many were referred from 2008 to 2016, recognized as Accounting Overview Malaysia (MAR) and Asian Business and Accounting Journal (AJBA), and three Indonesian accounting journals namely Economic & Financial Studies (SEZ) , Gadjah Mada International Business Journal (GamaIJB) and Indonesian Accounting and Finance Journal (JAKI). In MAR and AJBA, Corporate Governance, Auditing, Financial Accounting Reporting, and Management Accounting are the most widely published topics. In SEZ, Economy, Finance, Public Sector Accounting and Taxation; GamaIJ, Management / Managerial Accounting and Finance; and JAKI, Management / Managerial Accounting, Financial Accounting, and Reporting Audit are the most widely published topics. This article proposes peculiarities, non-company and non-professional attributes as opportunity-researched variable fields for future agricultural studies. This article concludes with a reminder of the direction that leads to Malaysian and Indonesian accounting research, including the ontological difference between agricultural studies and accounting minutes while the latter seeks to fulfill generalizations, company attributes and stereotyped-research-variable professionals. It was concluded there is no difference in the average number of journals published in Malaysia and Indonesia with the t test.

scholarly journals The Changes and Development of Financial Accounting Theory and Practice in the E-commerce Era

2021 ◽  
Vol 2 (3) ◽  
Author(s):  
Xiaotian Zhang
Keyword(s):  
Sustainable Development ◽  
Practical Experience ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Accounting Research ◽  
Accounting Theory ◽  
The Impact

The roadmap of financial accounting in the era of sustainable development of e-commerce may help organizational accounting methods to achieve sustainable development. Based on the author's learning and practical experience, this article aims to provide ideas for further financial accounting research, so that the industry can pay attention to the impact of changes in the situation on financial accounting and make corresponding changes.

The Impact of Inflation Accounting on Marketing Decisions

1980 ◽  
Vol 44 (4) ◽  
pp. 9-17 ◽  
Author(s):  
Frederick E. Webster ◽  
James A. Largay ◽  
Clyde P. Stickney
Keyword(s):  
Financial Reporting ◽  
Financial Accounting ◽  
Financial Statement ◽  
New Product Introduction ◽  
Managerial Accounting ◽  
Product Introduction ◽  
Accounting Data ◽  
Inflation Accounting ◽  
The Impact ◽  
American Economy

Persistent inflation in the American economy has led accounting rule makers to require large firms to report the effects of inflation on certain of their financial statement data. At present, these adjusted data are to be presented as supplementary disclosures under Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices.” One major result will be significant changes in cost estimates and asset valuations. The changes in financial accounting requirements are likely to be reflected almost immediately in managerial accounting procedures, with specific implications for marketing decisions in such areas as new product introduction, pricing strategy, and the valuation of individual customers and market segments. The authors describe the new accounting data briefly and, using examples, illustrate the implications for marketing managers.

scholarly journals TRANSFORMATION OF BASIC APPROACHES TO THE ORGANIZATION OF MANAGEMENT ACCOUNTINGUNDER THE CONDITIONS OF GLOBALIZATION

2021 ◽  
Vol 1 (36) ◽  
pp. 99-107
Author(s):  
T. Marenych ◽  
L. Polyvana ◽  
L. Kyrylieva ◽  
D. Shekhovtsova
Keyword(s):  
Management Accounting ◽  
Financial Accounting ◽  
Common Interest ◽  
Accounting System ◽  
Managerial Accounting ◽  
Accounting Principles ◽  
Principles Of Accounting ◽  
Business Entities ◽  
Global Principles ◽  
The Impact

The role of the generally accepted principles of accounting for the organization of both financial accounting and management accounting in enterprises of Ukraine is determined. A number of specific principles that are not used by the financial accounting system but are the basis for management accounting are explored. It is proved that the list of principles of management accounting is more extensive than generally accepted. Three approaches to the identification of principles of management accounting are distinguished. Management accounting is based on generally accepted principles of accounting, (financial) accounting and specific principles of managerial accounting; principles of accounting (financial) accounting, general and specific principles of managerial accounting; only on general (or own) principles. The essence of the principles of managerial accounting was explored and their features were determined due to the specifics of the subsystem of accounting and the use of a variety of accounting techniques. Four global principles of managerial accounting are highlighted: communication generates information that has an impact; information is relevant; the impact on value is analyzed; intelligent management builds trust. The essence of the global principles of management accounting is revealed and their significance for key areas of activity is clarified. It is proved that nowadays the global principles of managerial accounting are recommendatory, but accounting regulators in the future offered to mandatory use by enterprises of public interest. A list of specific principles of managerial accounting is proposed; it allows deepening the disclosure of its essence, main tasks and functions. Interdependence of the principles of financial accounting and management accounting in decision making is determined. It was possible to build a pyramidal model with isolation. Given the close relationship between the principles of accounting, the global principles of managerial accounting and the specific principles of the latter, their hierarchical interdependence proposed a pyramid model of accounting principles in a globalizing environment, the use of which will allow companies of  the common interest to build a rational system of managerial accounting that will meet international requirements of the accounting regulators and form a fundamental accounting and analytical framework providing management of business entities.

What Does a Doctoral Degree in Rehabilitation Counseling Bring to Speech-Language Pathology Programs?

2012 ◽  
Vol 15 (2) ◽  
pp. 63-69
Author(s):  
Joseph P. Agan
Keyword(s):  
Rehabilitation Counseling ◽  
Doctoral Degree ◽  
Interdisciplinary Studies ◽  
Master's Level ◽  
Speech Language Pathology ◽  
Research And Teaching ◽  
Personal Experiences ◽  
Language Pathology ◽  
Interdisciplinary Study ◽  
The Impact

In this paper, I will describe the potential contributions of interdisciplinary studies combining speech-language pathology and rehabilitation counseling in the preparation of future speech-language pathologists (SLPs). I will provide a brief introduction to the field of rehabilitation counseling and consider it from an SLP’s perspective. Next, I will describe some of my own personal experiences as they pertain to the intersecting cultures of work and disability and how these experiences influenced my practice as a master’s level SLP eventually leading to my decision to pursue a doctoral degree in rehabilitation counseling. I will describe the impact of this line of interdisciplinary study on my research and teaching. Finally, I will present some arguments about why concepts relevant to rehabilitation counseling are important to the mindset of SLPs.

PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986

2002 ◽  
Vol 29 (2) ◽  
pp. 91-121 ◽  
Author(s):  
Alan J. Richardson
Keyword(s):  
Management Accounting ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Letters To The Editor ◽  
Management Accountants ◽  
Professional Dominance ◽  
The Relationship

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.

The end of the laboratory developed test as we know it? Recommendations from a national multidisciplinary taskforce of laboratory specialists on the interpretation of the IVDR and its complications

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Paul C. D. Bank ◽  
Leo H. J. Jacobs ◽  
Sjoerd A. A. van den Berg ◽  
Hanneke W. M. van Deutekom ◽  
Dörte Hamann ◽  
...  
Keyword(s):  
Clinical Practice ◽  
The Netherlands ◽  
Medical Devices ◽  
Task Force ◽  
Large Impact ◽  
Guidance Document ◽  
Scientific Societies ◽  
Clinical Laboratories ◽  
The Impact

AbstractThe in vitro diagnostic medical devices regulation (IVDR) will take effect in May 2022. This regulation has a large impact on both the manufacturers of in vitro diagnostic medical devices (IVD) and clinical laboratories. For clinical laboratories, the IVDR poses restrictions on the use of laboratory developed tests (LDTs). To provide a uniform interpretation of the IVDR for colleagues in clinical practice, the IVDR Task Force was created by the scientific societies of laboratory specialties in the Netherlands. A guidance document with explanations and interpretations of relevant passages of the IVDR was drafted to help laboratories prepare for the impact of this new legislation. Feedback from interested parties and stakeholders was collected and used to further improve the document. Here we would like to present our approach to our European colleagues and inform them about the impact of the IVDR and, importantly we would like to present potentially useful approaches to fulfill the requirements of the IVDR for LDTs.

scholarly journals Epistemic corruption and the research impact agenda

2021 ◽  
Vol 19 (2) ◽  
pp. 148-167
Author(s):  
Ian James Kidd ◽  
Jennifer Chubb ◽  
Joshua Forstenzer
Keyword(s):  
Research Impact ◽  
Interview Data ◽  
Empirical Methods ◽  
Epistemic Practice ◽  
Academic Researchers ◽  
Critical Scrutiny ◽  
The Impact

Contemporary epistemologists of education have raised concerns about the distorting effects of some of the processes and structures of contemporary academia on the epistemic practice and character of academic researchers. Such concerns have been articulated using the concept of epistemic corruption. In this article, we lend credibility to these theoretically motivated concerns using the example of the research impact agenda during the period 2012–2014. Interview data from UK and Australian academics confirm that the impact agenda system, at its inception, facilitated the development and exercise of epistemic vices. As well as vindicating theoretically motivated claims about epistemic corruption, inclusion of empirical methods and material can help us put the concept to work in ongoing critical scrutiny of evolving forms of the research impact agenda.

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