The Relation of Accounting Research to Teaching and Practice: A 'Positive' View.
评论了Tom Dyckman和Bob Sprouse在1988年美国会计学会年会上的演讲，指出会计理论从规范性向实证性转变，并讨论了研究、教学与实践之间的关联。
Abstract The article focuses on the relation of accounting research to teaching and practice. The author in the article primarily comments on the Plenary Session Address of Tom Dyckman and Bob Sprouse at the 1988 Annual Meeting of the American Accounting Association (AAA), Orlando, Florida, August 1988. According to the author, the change is in the nature and role of "accounting theory." Specifically, the shift is from normative or prescriptive theories of how accounting ought to be done to positive or descriptive theories of why accounting is done as it is. AAA President Bill Beaver's research-teaching-practice triangle provides a frame of reference for the entire 1988 meeting. Since research for a practical discipline such as accounting has to be based on practice, there is a link between practice and research. Also, as professors study real world accounting they try to understand how established practices affect behavior. The author is agreed with Tom on two major points. Firstly, research has a direct influence on official practices through those professors with an official advisory role. Professors influence practitioners one on one or a one on many through professional organizations. Second, he agrees with Tom about the role of incentives to study practice problems.