Bridging the Gap Between Academia and Practice in Accounting
基于2024年财务会计与报告分会专题讨论，分析会计研究与实践脱节的原因，并提出针对作者、审稿人、编辑和商学院院长的实用策略，以提升会计学术对实际财务实践的相关性和影响力。
SYNOPSIS This paper addresses the enduring challenge of bridging the gap between accounting research and its application in practice. Drawing upon insights from the 2024 Financial Accounting and Reporting Section (FARS) plenary panel discussion and contributions from esteemed leaders in the field, we explore the root causes of this disconnect and underscore the importance of narrowing the divide. Our analysis leads to the proposal of practical strategies targeted at key stakeholders—authors, reviewers, editors, and business school deans—with the aim of promoting a more integrated approach to accounting research and practice. Through these recommendations, we endeavor to enhance the relevance and impact of accounting scholarship on real-world financial practices, thereby enriching both the academic and professional realms of accounting. JEL Classifications: A20; I23; M10; M40; M41.