Academic And Practitioner Interests Regarding Emerging Technologies In Accounting

Abstract

In this paper we investigate the differences between practitioner and academic interests in emerging technologies.  We compare and contrast the results of an accounting faculty survey to the AICPA’s (American Institute of Certified Public Accountants) Top Technology list.  It appears that academics and practitioners have significantly different interests concerning emerging technologies.  Furthermore, technology interests for both groups change over time.  We then discuss the problems that arise from the differing points of view and suggest some possible solutions.