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Identification and Ranking of Stimuli and Indicators Affecting the Gap in the Applicability of Accounting Research: Repairing DistancesAbstract
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Mahdi KazemiOlum1   , Mostafa Abdi * 2, Mohsen Khotanlou3 , Alireza AkbariEmami4 |
1- Associate Professor of Accounting, Inviting Lecture, Faculty of Economic and Social Sciences, Bu-Ali Sina University, Hamadan, Iran.
2- Assistant Professor of Accounting, Rouzbeh Institute of Higher Education, Zanjan, Iran.
3- Lecture of Accounting, Faculty of Economic and Social Sciences, Bu-Ali Sina University, Hamadan, Iran.
4- Ph. D. Student in Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran. |
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Abstract: (3037 Views) |
| Due to the technical and practical dimension of accounting and its role in solving professional problems, in recent decades, the gap between academic accounting research and accounting practice has always been discussed. The purpose of this qualitative and exploratory research is to identify the factors affecting the gap in the applicability of accounting research. Theoretical and experimental bases have been used to identify stimuli and indicators, and a network analysis ranking model has been used to rank them. 139 online questionnaires were completed in 1398 by accounting professors and doctoral students of accounting at the countrychr('39')s universities and professionals, including official accountants, financial managers, accountants and internal auditors of companies listed on the Tehran Stock Exchange. The research findings showed that the factors affecting the gap in the applicability of accounting research are classified into 3 stimuli and 9 indicators. Among the stimuli, the scientific gap, communication gap and social gap have the highest importance and rank in terms of experts, respectively. The ranking of indicators also showed that the index of educational gap, activity gap and cultural gap have the highest rank. The results of this research can provide the necessary knowledge to reduce the gap between accounting research in the world of practice and profession. |
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| Keywords: Accounting Research, Education, Gap, Profession, University. |
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Full-Text [PDF 895 kb]
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Type of Study: Research |
Subject:
Special
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