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June 15, 2026Accounting Horizons

Practice to Research--'What Have You Done for Me Lately?'

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Authors

TDThomas R. DyckmanCornell University

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Implication

The article discusses how accounting research informs practice and teaching in the field of accounting.

Key Points

  • The article examines the relationship between accounting research, teaching, and practice in the U.S.
  • Qualitative analysis of the interplay between research and practice in accounting.
  • Discussion of the influence of research on regulatory bodies like the Auditing Standards Board and Financial Accounting Standards Board.
  • Review of historical changes in the American Accounting Association due to research contributions.
  • Accounting research has significantly influenced the standards and practices of accounting over the past 23 years.
  • Academic research challenges and informs regulatory discussions despite occasional resistance from political forces.
  • Practitioner-initiated studies receive clearer judgment regarding their practical relevance compared to academic research.

Cite This Study

Thomas R. Dyckman (1989) studied this question.

synapsesocial.com/papers/6a2f975ea1cfeec49082873dhttps://doi.org/10.2308/ah-4814281
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Relation of Accounting Research to Teaching and Practice: A 'Positive' View.1989
  2. 2The Impact of Auditing Research on Auditing Practice.1993
  3. 3Accounting Research: On the Relevance of Research to Practice.1994 · 3 citations
  4. 4Interface Between Teaching/Research and Teaching/Practice.1989
  5. 5Exploring the Research–Practice Divide in Accounting: Insights from Text Analytics2025