The Real Impact Factor and the Gap between Accounting Research and Practice

Abstract

This paper explores the gap between accounting research and practice with two
\nprimary objectives. First, it provides a review of the main results obtained by the
\nimpressive literature on the topic to get a comprehensive picture of this phenomenon,
\nconsidering the different perspectives and research methods used so far. This review
\naims not only at summarizing results, but also at outlining a logical framework that
\ncould be useful for both our analysis and future studies on the topic. Against this
\nbackground, our second objective is to carry out an empirical analysis on scholars’
\nmotivations and incentives – rather neglected by prior literature – with a particular
\nfocus on their relationships with professional associations.
\nEvidence from our survey (with 447 questionnaires completed by EAA members)
\nsuggests that there is a hierarchy of objectives informing scholars’ motivations
\nand that the first one is to publish on highly ranked journals. In such a context, the
\npositive attitude of academics towards practice can be sometimes in conflict with
\nscholars’ expectation about effort, individual result and peers’ consideration. In
\nother terms, our study supports the idea that there is a gap between research and
\npractice, together with a risk of an increasingly closed community of scientists. Our
\nresults seems in line with studies stating that the reasons for this gap essentially lie
\nin the current evaluation logic driving scholars’ incentives. Additionally, evidence
\non scholars’ incentives might be helpful in finding new solutions to bridge the gap
\nand supporting future research sharing the same objective.