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Accounting in Europe Volume 8, 2011 - Issue 2
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Issues in European Accounting

Accounting Research and Accounting Policy: What Kind of Gap?

Brian A. Rutherford Kent Business School, University of Kent, Canterbury, UKCorrespondence[email protected]
Pages 141-154 | Published online: 28 Nov 2011

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Cristina Abad, Elisabetta Barone, Benita M. Gullkvist, Niclas Hellman, Ana Marques, Jan Marton, Stephani Mason, Ricardo Luiz Menezes Silva, Ana Morais, Soledad Moya Gutierrez, Alberto Quagli & Anna Vysotskaya. (2020) On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View. Accounting in Europe 17:1, pages 1-32.
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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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Louella Moore. (2015) Exploring the Role of Symbolic Legitimation in Voluntary Journal List Adoption. Accounting Education 24:3, pages 256-273.
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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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Chee W. Chow & Rong-Ruey Duh. (2013) On why and how to break down the silos in accounting research (with an illustrative study at the interface between financial and management accounting). China Journal of Accounting Studies 1:2, pages 63-90.
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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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Articles from other publishers (20)

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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Rolf Uwe Fülbier & Thorsten Sellhorn. (2023) Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. Journal of Business Economics 93:6-7, pages 1089-1124.
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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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Basil P. Tucker & Raef Lawson. (2020) EMBAs perceived usefulness of academic research for student learning and use in practice. The British Accounting Review 52:5, pages 100877.
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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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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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Ron Baker & Sara Wick. (2019) A narrative on integrating research and theory into undergraduate accounting curriculum. Meditari Accountancy Research 27:2, pages 325-344.
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Basil P. Tucker & Matthew Leach. 2017. Advances in Management Accounting. Advances in Management Accounting 127 181 .
Marcus J. Burke, Megan M. Burke & Sandra Gates. (2017) To amend or not to amend: A tax consulting case. Journal of Accounting Education 40, pages 55-62.
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Rebecca Bloch, Gary Kleinman & Amanda Peterson. 2017. Parables, Myths and Risks. Parables, Myths and Risks 23 61 .
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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Nicole V.S. Ratzinger-Sakel & Glen L. Gray. (2015) Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities. Journal of Accounting Literature 35:1, pages 77-103.
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Horacio Molina Sánchez & Araceli Mora Enguídanos. (2015) Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos. Revista de Contabilidad 18:1, pages 99-113.
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Araceli Mora. (2013) Increasing the relevance of "Policy Relevant Research". FINANCIAL REPORTING:1, pages 7-11.
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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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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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