ACC5216 Accounting Theory
Assignment One, Semester Two, 2015 20%
Due 16 September 2015 at 10 pm
Maximum word count for this task is 1500 words.
The relationship between accounting research and professional practice has been discussed in the literature (Parker, Guthrie & Linacre 2011). With regard to management accounting the gap between research and practice has been studied from the viewpoint of academics (Tucker & Parker 2014)and practitioners (Tucker & Lowe 2014). Write a report that addresses the following questions:
1. What is meant by the research practice-gap in accounting?
2. Why is the research practice-gap in management accounting a concern? • Who is concerned about the gap?
• To what extent is there agreement that gap is of concern?
3. Why has the research-practice gap arisen in management accounting?
4. How can the gap be addressed?
References
Parker, L, Guthrie, J & Linacre, S 2011, 'The relationship between academic accounting research and professional practice', Accounting, Auditing & Accountability Journal, vol. 24, no. 1, pp. 5-14.
Tucker, B & Parker, L 2014, 'In our ivory towers? The research-practice gap in management accounting', Accounting and Business Research, vol. 44, no. 2, pp. 104-43.
Tucker, B & Lowe, A 2014, 'Practitioners are from Mars; academics are from Venus? An investigation of the research-practice gap in management accounting', Accounting, Auditing & Accountability Journal, vol. 27, no. 3, pp. 394-425.
Note: students must use the above references and a range of other appropriate scholarly references (see marking rubric).
Note: Students must reference correctly. Familiarised yourself with the USQ plagiarism policy and Harvard referencing method. Be aware that you need to reference all paraphrased material and any quotes must be referenced and in quotation marks. Excessive use of sourced material would indicate low levels of student analysis.