Practice to Research--'What Have You Done for Me Lately?'
探讨美国会计研究与实践的互动关系，指出研究应基于实践并以其解决实际问题的相关性来评判，同时介绍了学术研究影响实践的具体途径。
Abstract The article focuses on the interaction between accounting research and practice in the U.S. This discussion also considers the interplay between research and teaching and thereby between teaching and practice. According to the author, accounting research has played a central role in the changing composition of the American Accounting Association in the last 23 years. The practical nature of accounting suggests that research efforts should be grounded in practice and judged by their relevance to solving practical problems. While such a judgment is easily rendered for practitioner-initiated studies, the same conclusion is not so obvious for academic research. There are some ways by which research results influence practice. In the Auditing Standards Board, academics bring research results to the members' attention. While practical and political forces may at times prevent relevant research from influencing the final standard, research gets a hearing and the chance to influence practitioner thinking over time. In the area of regulation, conferences have been held and research studies have been conducted by academics for the Accounting Principles Board and its successor, the Financial Accounting Standards Board. Accountants have also played a role in bringing research results before important commissions studying the profession.