Accounting in 2036: A Learned Profession Part I: The Role of Research
成果类型：
Article
署名作者：
Barth, Mary E.
署名单位：
Stanford University
刊物名称：
ACCOUNTING REVIEW
ISSN/ISSBN：
0001-4826
DOI：
10.2308/accr-10627
发表日期：
2018
页码：
383-385
关键词：
摘要：
My vision is that by 2036 accounting is known as the learned profession that provides information for informed decision-making to support a prosperous society. By 2036, academic and practicing accountants view themselves as part of the same profession, and practicing accountants look to academics to develop knowledge relevant to identifying information-and its characteristics-useful in informing decisions. In sum, insights from research are instrumental in shaping accounting in practice. To achieve this vision, academics need to (1) conduct fundamental and applied research; (2) communicate research insights outside of academia; (3) interact with practicing accountants and others who use accounting information, such as managers, capital providers, regulators, and government officials; and (4) ensure that everyone understands that academic accountants are responsible for the learned'' part of accounting as a learned profession.