Presidential scholar. Accounting in 2036: a learned profession Part I: the role of research Mary E. Barth (2018 - 2036)
Tipo de material:![Artículo](/opac-tmpl/lib/famfamfam/AR.png)
Tipo de ítem | Biblioteca actual | Colección | Signatura topográfica | Info Vol | Copia número | Estado | Fecha de vencimiento | Código de barras | |
---|---|---|---|---|---|---|---|---|---|
Revistas | Central Bogotá Sala General | Colección Hemeroteca | 657 (Navegar estantería(Abre debajo)) | 2018 V.93 No.6 (Nov) | 1 | A------ | 0000002032749 |
My vision that by 2036 accounting is known as the learned profession that provides information for informed decision-making to support a prosperous society. By 2036, academic and practising accountants view themselves as a part of the same profession, and practicing accountants look to academics develop knowledge relevant to identifyng information -and its characteristics- useful in information decisions. In sum, insights from research are instrumentals in shaping accountig in practice. To achieve this vision, academics need to (1) conduct fundamental and applied research; (2) communicate research insights outside of academia; (3) interact with practicing accountants and other who use accounting information, such as managers, capital providers, regulators, and government officials; and (4) ensure that everyone understands that academic accountants are responsible for the "learned" part of accounting as a learned profession.