bei Google ScholarTitelangaben
Federsel, Florian ; Fülbier, Rolf Uwe ; Seitz, Jan:
Research-practice gap in accounting journals? A topic modeling approach.
In: Journal of Accounting Literature.
(2023)
.
ISSN 2452-1469
DOI: https://doi.org/10.1108/JAL-03-2023-0047
Abstract
Purpose
A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.
Design/methodology/approach
The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.
Findings
The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.
Practical implications
The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.
Originality/value
To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.
Weitere Angaben
| Publikationsform: | Artikel in einer Zeitschrift |
|---|---|
| Begutachteter Beitrag: | Ja |
| Institutionen der Universität: | Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät > Fachgruppe Betriebswirtschaftslehre Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät > Fachgruppe Betriebswirtschaftslehre > Lehrstuhl Betriebswirtschaftslehre X (Internationale Rechnungslegung) Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät > Fachgruppe Betriebswirtschaftslehre > Lehrstuhl Betriebswirtschaftslehre X (Internationale Rechnungslegung) > Lehrstuhl Betriebswirtschaftslehre X (Internationale Rechnungslegung) - Univ.-Prof. Dr. Rolf Uwe Fülbier |
| Titel an der UBT entstanden: | Ja |
| Themengebiete aus DDC: | 300 Sozialwissenschaften > 330 Wirtschaft |
| Eingestellt am: | 04 Okt 2023 06:23 |
| Letzte Änderung: | 04 Okt 2023 06:23 |
| URI: | https://eref.uni-bayreuth.de/id/eprint/87025 |