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

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.

Keywords

• Scientific Research
• Accounting Practice
• Accounting Professional