Guest editorial - Research to inform accounting standard setting

Abstract

An extensive literature exists exploring the perceived “gap” between the interests and priorities of the accounting academic and practitioner communities (e.g. the papers in Evans et al. (2011) provide an overview of this debate). Parker et al. (2011, p. 6) suggest that the divide between academe and practice is wide: In the field of accounting there have been claims that research has become too far removed from the interests of the profession and practitioners. Researchers in turn point out the shortcomings of current professional practices. Indeed, some of the accounting research community go so far as to consider that many practical issues of concern to professional accountants do not wa..