Magazine article The CPA Journal

Bridging the Gap between Professors and Practitioners

Magazine article The CPA Journal

Bridging the Gap between Professors and Practitioners

Article excerpt

In 1992, The Journal of Accounting Case Research (based at the University of Lethbridge, Alberta, Canada) issued its first volume, and the AICPA first published selections for its Professor/ Practitioner Case Development Program. From 1992 to 2003, The Journal of Accounting Case Research published 227 cases, and the AICPA program produced 124 cases. While the AICPA case writing required at least one nonacademic coauthor, The Journal of Accounting Case Research generated significant input from accounting practitioners without a formal requirement.

The Problem

While the 12-year cumulative figures mentioned above appear to be healthy, looking at data organized by early years versus later ones reveals a declining momentum. During their first six years of operations, 199 cases were published, 57% of the 12-year total. The AICPA program experienced a 20-case decline, when comparing the program's first six years to its last six years. The outlook is slightly better for The Journal of Accounting Case Research, where the last six years produced three more cases than the first six years.

The AICPA monitors its published cases to make sure they continue to be relevant. Authors like David Dennis, who published eight cases through the AICPA program and recently retired from the University of South Florida, updated a previously published case upon the AICPA's request. The bad news is that the AICPA has permanently retired 20 cases because, in its judgment, they cannot be successfully updated. All 20 cases were published during the program's first six years. These retirements result in a 16% reduction in the total number of AICPA cases available. If 20 more cases were also retired for the period 1998-2003, projection shows a 38% decline in the most recent six-year database as compared to an actual 28% case removal for the initial six-year database. As witnessed when examining total cases actually published, analyzing retired cases also demonstrates that case writing as an academic priority has declined. …

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