加强标准制定者与学术研究之间的联系

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE Australian Accounting Review Pub Date : 2021-06-20 DOI:10.1111/auar.12343
Matt Pinnuck, Kevin Stevenson
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引用次数: 10

摘要

本文指出了学术研究与会计准则制定者需求之间的差距。在某种程度上,它将这些差距归因于学术文献似乎难以接近,而且指向的观点显然与标准制定者面临的决策问题无关。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,以便他们能够评估其有用性。作为例证,本文分析了两个突出的研究领域(代理理论/昂贵合同和价值相关性),以便标准制定者了解如何处理这些领域。本文建议采用用户需求/需求驱动的方法来提高理解,而不是采用(由学术界)提供驱动的方法。最后,本文解释了学术界面临的绩效指标如何与标准制定者所表达的让学术界协助他们的意愿不一致。这篇论文提供了一个建议,即如何使学业成绩指标和标准制定者的需求保持一致。
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Enhancing the Interface between Standard-setters and Academic Research

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.

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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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