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Issues in European accounting

The Communication Gap: Why Doesn't Accounting Research Make a Greater Contribution to Debates on Accounting Policy?

Pages 129-145 | Published online: 24 Nov 2010

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (18)

Francesca Manes-Rossi, Sandra Cohen & Isabel Brusca. (2021) The academic voice in the EPSAS project. Public Money & Management 41:6, pages 447-455.
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Tricia Ong & Hadrian Geri Djajadikerta. (2019) Adoption of emerging technology to incorporate business research skills in teaching accounting theory. Journal of Education for Business 94:7, pages 480-489.
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Thorsten Sellhorn & Christian Stier. (2019) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. European Accounting Review 28:3, pages 573-603.
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Jose Luis Arquero, Sergio Manuel Jiménez-Cardoso & Joaquina Laffarga-Briones. (2017) Patrones de investigación en contabilidad de los profesores con éxito académico. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 46:3, pages 327-368.
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Mónica Martínez-Blasco, Josep Maria Argilés-Bosch, Josep García-Blandón & Carlos Martínez De Ibarreta Zorita. (2016) Factores influyentes en las citaciones en contabilidad: un análisis de la REFC. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 45:4, pages 487-516.
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Araceli Mora & Martin Walker. (2015) The implications of research on accounting conservatism for accounting standard setting. Accounting and Business Research 45:5, pages 620-650.
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David Cairns. (2015) Financial Reporting in Europe: Future Challenges. Accounting in Europe 12:2, pages 187-196.
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Brian Singleton-Green. (2015) Public Policy and Accounting Research: What Is to Be Done?. Accounting in Europe 12:2, pages 171-186.
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Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. Accounting in Europe 11:2, pages 185-209.
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Peter Walton & Lisa Evans. (2013) Accounting in Europe – 10 years on. Accounting in Europe 10:2, pages 163-173.
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Markus Grottke, Christoph Pelger & Claudia Schmiedeberg. (2013) Firm or Faculty? Evidence on Characteristics of German-speaking Accounting PhD Students and their Career Preferences. Accounting Education 22:1, pages 66-84.
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Benedikt Link. (2012) The Struggle for a Common Interim Reporting Frequency Regime in Europe. Accounting in Europe 9:2, pages 191-226.
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Christian Gross & Roland Königsgruber. (2012) What You Measure is What You Get: The Effects of Accounting Standards Effects Studies. Accounting in Europe 9:2, pages 171-190.
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Mario Abela & Araceli Mora. (2012) Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. Accounting in Europe 9:2, pages 147-170.
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Marco Trombetta, Alfred Wagenhofer & Peter Wysocki. (2012) The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. Accounting in Europe 9:2, pages 127-146.
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Reiner Quick. (2012) EC Green Paper Proposals and Audit Quality. Accounting in Europe 9:1, pages 17-38.
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Brian A. Rutherford. (2011) Accounting Research and Accounting Policy: What Kind of Gap?. Accounting in Europe 8:2, pages 141-154.
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Florian Philipp Federsel, Rolf Uwe Fülbier & Jan Seitz. (2023) Research-practice gap in accounting journals? A topic modeling approach. Journal of Accounting Literature.
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Sebastian Hoffmann & Marion Brivot. (2023) Quo vadis? The future of interdisciplinary accounting research. Critical Perspectives on Accounting, pages 102604.
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Paola Ramassa, Francesco Avallone & Alberto Quagli. (2023) Can “publishing game” pressures affect the research topic choice? A survey of European accounting researchers. Journal of Management and Governance.
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Begoña Giner & Mercedes Luque-Vílchez. (2022) A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective. Sustainability Accounting, Management and Policy Journal 13:6, pages 1284-1309.
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Thomas Ahrens. (2021) Paper development in qualitative accounting research: bringing social contexts to life. Qualitative Research in Accounting & Management 19:1, pages 1-17.
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Rui Jorge Rodrigues da Silva, Maria Margarida Mendes Rodrigues & Maria do Céu Gaspar Alves. 2021. Accounting and Finance Innovations. Accounting and Finance Innovations.
Kym Fraser & Benedict Sheehy. (2020) Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession. Publications 8:4, pages 46.
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Brian A. Rutherford. (2020) Ironies of narrative accounting research and the case for professional accounting judgement in accounting scholarship. Meditari Accountancy Research 28:2, pages 229-250.
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Daniël Coetsee. (2019) Policy research in accounting: A doctrinal research perspective. Journal of Economic and Financial Sciences 12:1.
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Nicolas Garcia-Torea, Carlos Larrinaga & Mercedes Luque-Vílchez. (2019) Academic engagement in policy-making and social and environmental reporting. Sustainability Accounting, Management and Policy Journal 11:2, pages 281-290.
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Monica Laura Zlati, Valentin Marian Antohi & Petronela Cardon. (2019) Correction of Accounting Errors through Post Balance Sheet Event Analysis for Romanian Companies. Economies 7:2, pages 29.
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Rebecca Bloch, Gary Kleinman & Amanda Peterson. 2017. Parables, Myths and Risks. Parables, Myths and Risks 23 61 .
Angus Duff & Neil Marriott. (2017) The teaching-research gestalt in accounting: A cluster analytic approach. The British Accounting Review 49:4, pages 413-428.
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Karin BrunssonKarin Brunsson. 2017. The Teachings of Management. The Teachings of Management 79 85 .
Stefano Zambon & Laura Girella. (2016) Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990). FINANCIAL REPORTING:1, pages 95-133.
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Michele Pizzo, Nicola Moscariello, Claudio Teodori, Monica Veneziani, Laura Rocca, Alberto Quagli & Elisa Roncagliolo. (2016) Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB's Standard Setting Activity. FINANCIAL REPORTING:1, pages 77-94.
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Alberto Quagli, Francesco Avallone & Paola Ramassa. (2016) The Real Impact Factor and the Gap between Accounting Research and Practice. FINANCIAL REPORTING:1, pages 29-57.
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Géraldine Hottegindre, Loïc Belze & Marie-Claire Loison. (2016) La réforme européenne de l’audit : où sont les académiques ?. Comptabilité Contrôle Audit Tome 22:1, pages 121-150.
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Rowena Sinclair & Carolyn J. Cordery. (2016) Bridging the gap between academia and standard setters. Pacific Accounting Review 28:2, pages 135-152.
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Igor Álvarez, José Antonio Calvo & Araceli Mora. (2012) Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals. Journal of Management & Governance 18:3, pages 765-791.
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Philip R. Brown. (2013) How Can We Do Better?. Accounting Horizons 27:4, pages 855-859.
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Raffaele Fiume. (2013) Dialogue with standard setters. FINANCIAL REPORTING:1, pages 169-173.
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Araceli Mora. (2013) Increasing the relevance of "Policy Relevant Research". FINANCIAL REPORTING:1, pages 7-11.
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Cătălin Nicolae Albu, Nadia Albu, Szilveszter Fekete Pali-Pista, Maria Mădălina Gîrbină, Seval Kardes Selimoglu, Dániel Máté Kovács, János Lukács, Gergely Mohl, Libuše Müllerová, Marie Paseková, Aylin Poroy Arsoy, Barıs Sipahi & Jiri Strouhal. (2013) Implementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey. Journal of International Financial Management & Accounting 24:2, pages 140-175.
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Gilberto José Miranda, Luciana de Almeida Araújo Santos, Silvia Pereira de Castro Casa Nova & Edgard Bruno Cornacchione Júnior. (2013) A pesquisa em Educação Contábil: produção científica e preferências de doutores no período de 2005 a 2009. Revista Contabilidade & Finanças 24:61, pages 75-88.
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Sudipta Basu. (2012) How Can Accounting Researchers Become More Innovative?. Accounting Horizons 26:4, pages 851-870.
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Lee D. Parker. (2012) Beyond the ticket and the brand: imagining an accounting research future. Accounting & Finance 52:4, pages 1153-1182.
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Kenneth A. Merchant. (2012) Making management accounting research more useful. Pacific Accounting Review 24:3, pages 334-356.
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RALF EWERT & ALFRED WAGENHOFER. (2012) Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note. Abacus 48:2, pages 278-291.
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Roger L. Burritt. (2012) Environmental performance accountability: planet, people, profits. Accounting, Auditing & Accountability Journal 25:2, pages 370-405.
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Josep M. Argilés & Josep Garcia-Blandon. (2011) Accounting Research: A Critical View Of The Present Situation And Prospects. Revista de Contabilidad 14:2, pages 9-34.
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Thorsten Sellhorn & Christian Stier. (2017) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. SSRN Electronic Journal.
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Alberto Quagli, Francesco Avallone & Paola Ramassa. (2015) The Real Impact Factor and the Gap between Accounting Research and Practice. SSRN Electronic Journal.
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Rebecca Bloch, Gary Kleinman & Amanda N. Peterson. (2015) Can Gown Help Town? Exploring the 'Gap' between Accounting Practice and Academia and Providing a Theory for Why it Exists. SSRN Electronic Journal.
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Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. SSRN Electronic Journal.
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Richard H. Macve. (2013) 'Trading Places': A UK (and IFRS) Comment. SSRN Electronic Journal.
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