A STUDY ON THE INTERACTION BETWEEN SCIENTIFIC RESEARCH AND PROFESSIONAL ACCOUNTING PRACTICE

Authors

  • Ana Paula Batista da Silva Assistant Professor, Universidade do Vale do Rio dos Sinos – Unisinos and Universidade de Santa Cruz do Sul - UNISC Address: Av. Unisinos, 950 - Bairro Cristo Rei - CEP 93.022-000, São Leopoldo - RS
  • Ernani Ott Ph.D. in Accountancy Full Professor, Universidade do Vale do Rio dos Sinos – Unisinos Address: Av. Unisinos, 950 - Bairro Cristo Rei - CEP 93.022-000, São Leopoldo - RS

DOI:

https://doi.org/10.17524/repec.v6i2.258

Keywords:

Scientific Research, Accounting Practice, Accounting Professional

Abstract

The aim of this study was to analyze the interaction between scientific research and professional accounting practice. In this exploratory study, as it examines a theme that has been little explored in Brazil, a quantitative approach was adopted and a survey was used as the data collection technique, supported by a research instrument with questions on aspects like: interest in and use of research; study and development of themes; means to disseminate the research; and causes of the gap between research and practice. Considering the objectives, it is classified as descriptive, since it was described how this interaction occurs. Data were analyze through factor analysis in R, resuming them in factors for further analysis, validated through the Kaiser-Meyer-Olkin (KMO) test and Bartlett’s sphericity yet. In conclusion, due to their different characteristics, it is natural that some distancing exists between research and accounting practice. This can be minimized though, among other factors, through professionals’ great interest in knowing and applying the research results in practice, and also by confirming that the most researched themes in accountancy are the themes of greatest interest in accounting professionals’ opinion. These results suggest that greater attention is due to the interaction and communication between the academy and accounting professionals, with a view to greater efficacy.

Author Biographies

Ana Paula Batista da Silva, Assistant Professor, Universidade do Vale do Rio dos Sinos – Unisinos and Universidade de Santa Cruz do Sul - UNISC Address: Av. Unisinos, 950 - Bairro Cristo Rei - CEP 93.022-000, São Leopoldo - RS

Docente da área de Ciências Contábeis

Ernani Ott, Ph.D. in Accountancy Full Professor, Universidade do Vale do Rio dos Sinos – Unisinos Address: Av. Unisinos, 950 - Bairro Cristo Rei - CEP 93.022-000, São Leopoldo - RS

Docente da área de graduação e pós graduação de Ciências Contábeis

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Published

2012-06-28

How to Cite

Batista da Silva, A. P., & Ott, E. (2012). A STUDY ON THE INTERACTION BETWEEN SCIENTIFIC RESEARCH AND PROFESSIONAL ACCOUNTING PRACTICE. Journal of Education and Research in Accounting (REPeC), 6(2). https://doi.org/10.17524/repec.v6i2.258

Issue

Vol. 6 No. 2 (2012): April-June

Section

Articles

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