Autori: Quagli, Alberto, Avallone, Francesco, Ramassa, Paola
Titolo: The Real Impact Factor and the Gap between Accounting Research and Practice
Periodico: Financial reporting
Anno: 2016 - Fascicolo: 1 - Pagina iniziale: 29 - Pagina finale: 57

This paper explores the gap between accounting research and practice with two primary objectives. First, it provides a review of the main results obtained by the impressive literature on the topic to get a comprehensive picture of this phenomenon, considering the different perspectives and research methods used so far. This review aims not only at summarizing results, but also at outlining a logical framework that could be useful for both our analysis and future studies on the topic. Against this background, our second objective is to carry out an empirical analysis on scholars’ motivations and incentives – rather neglected by prior literature – with a particular focus on their relationships with professional associations.




SICI: 2036-671X(2016)1<29:TRIFAT>2.0.ZU;2-
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57659&Tipo=Articolo PDF

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