Beyond the Ivory Tower: Making Accounting Research Useful Again скачать в хорошем качестве

Beyond the Ivory Tower: Making Accounting Research Useful Again

❓ Is academic accounting research lost in an “Ivory Tower”? This video explores Professor Shiva Rajgopal’s provocative argument that modern accounting research has drifted away from the real needs of practitioners and policymakers, creating a parallel universe disconnected from practice. 🎥 Video Overview Drawing on his article “Integrating Practice into Accounting Research,” we unpack why the average top-tier accounting publication—which can cost a business school between $200,000–$400,000—often fails to address the issues that keep CEOs and CFOs awake at night. 🔍 Key Insights Covered 📊 The Three Tests of Impact How many truly usable “products” (like CAPM or Activity-Based Costing) has accounting research delivered in the last 50 years? 💰 Tuition-Funded Research Problem Unlike medicine or engineering, business research is often funded by tuition—not industry grants. Does the lack of accountability to real “customers” explain why research mainly talks to other academics? 🧠 The Human Capital Crisis Why many new PhD graduates master complex economic models but struggle to interpret a firm’s 10-K or understand internal accounting systems. 🧪 Pasteur’s Quadrant How accounting research can move away from abstract empirical regularities toward work that combines high rigor AND high relevance. 🚀 Proposed Solutions Professor Rajgopal doesn’t just critique—he offers a roadmap to reform, including: 🏭 Industry Sabbaticals Putting faculty back into the trenches of real businesses. 👥 Practitioner Referees Including industry experts in the journal review process. 🛠️ “Hacking for X” Classes Using classrooms to solve real-world problems for industry sponsors. 📚 Theory-Meets-Practice Forums Creating dedicated spaces in journals like Management Science for applied, practice-driven research. 👤 About the Source This video is based on work by Shiva Rajgopal, Kester and Byrnes Professor of Accounting and Auditing at Columbia Business School, originally presented at the 65th anniversary of Management Science. 💬 Join the Conversation Have business schools lost their way? Should accounting research be more applied, or does its value lie in pure theory? 👇 Share your thoughts in the comments. #Accounting 📊 #BusinessResearch 🧠 #CFO 💼 #HigherEd 🎓 #ShivaRajgopal #ColumbiaBusinessSchool #ManagementScience #AccountingTheory