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Enhancing the Interface between Standard-setters and Academic Research
Australian Accounting Review ( IF 2.680 ) Pub Date : 2021-06-20 , DOI: 10.1111/auar.12343
Matt Pinnuck 1 , Kevin Stevenson 1
Affiliation  

This article points to gaps between academic research and the needs of accounting standard-setters. In part it attributes those gaps to the academic literature seeming to be inaccessible and oriented to ideas apparently unrelated to the policy-making issues facing standard-setters. As a means of partially reducing that perceived inaccessibility, the paper provides a way for standard-setters to identify and classify the various forms of academic accounting research so that they can evaluate their usefulness. Two prominent strands of research (agency theory/costly contracting and value relevance) are, as illustrations, analysed so that standard-setters can see how they might approach those strands. The paper suggests a users’ needs/demand driven approach to improving understanding, rather than a supply (by academics) driven approach. Finally, the paper explains how the performance metrics faced by academics can be inconsistent with the readiness expressed by standard-setters to have academics assist them. The paper provides a suggestion as to how there could be some alignment of academic performance metrics and standard-setters’ needs.

中文翻译:

加强标准制定者和学术研究之间的接口

本文指出了学术研究与会计准则制定者的需求之间的差距。在某种程度上,它将这些差距归因于学术文献似乎难以获得,并且所指向的思想显然与标准制定者面临的政策制定问题无关。作为部分减少这种感知的不可访问性的一种手段,本文为标准制定者提供了一种方法来识别和分类各种形式的学术会计研究,以便他们能够评估它们的实用性。两个突出的研究方向(代理理论/成本高昂的合同和价值相关性)作为插图进行了分析,以便标准制定者可以了解他们如何处理这些问题。该论文建议采用用户需求/需求驱动的方法来提高理解,而不是(由学术界)驱动的方法。最后,该论文解释了学者面临的绩效指标如何与标准制定者表达的让学者协助他们的意愿不一致。该论文提供了关于如何使学业成绩指标和标准制定者的需求保持一致的建议。
更新日期:2021-06-20
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