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Author: | Rutherford, B.A. |
Title: | Accounting research and accounting policy: What kind of gap? |
Journal: | Accounting in Europe
2011 : VOL 8:1-2, p. 141-154 |
Index terms: | accounting research policy |
Language: | eng |
Abstract: | This paper is a response to Singleton-Green's examination of the relationship btw. scholarly financial accounting (herein as: fin-acc.) research and fin-acc. policy making and, especially, the failure of policy makers making use of contemporary research. This paper suggests that there is a major gulf btw. the interests and approaches of the academic and policy making communities that are not going to be overcome by improving communication etc. |
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