Study of Accounting Knowledge Translation and Its Drawbacks in Iran

Abstract

The purpose of this study is to investigate accounting knowledge translation and its drawbacks in Iran. The statistical population includes professors and lecturers of accounting in public universities and accounting practitioners including financial managers and auditors of companies listed on Tehran stock exchange. The data has been collected by means of two questionnaires designed in accordance with knowledge translation cycle. One-sample-t-test, referees contingency coefficient, and independent samples test has been used to analyze them. According to research findings, the theoretical group consider priority to applied research results in locating research priorities, whereas the practical group believe in the necessity of making account researches as well; though the latter does not agree with the present research procedure and believes that the researches made in accounting have the least role in meeting the needs of industry and business. Research findings indicate that the knowledge translation cycle in no sections of question transition or facilitators, knowledge production, knowledge transition, and applying research results acts properly and there exist some barriers for it. This leads to a gap between the researches and account practice society and finally lack of exploitation of the research results.

Keywords

• accounting knowledge translation
• knowledge translation cycle
• application of researches
• exploitation of knowledge
• Iran