Further tales of the schism: US accounting faculty and practice credentials

The recent report of the Pathways Commission (American Accounting Association, 2012) contains 22 specific objectives pertaining to the improvement of accounting education. Several of these call for higher degrees of cooperation and collaboration between accounting academics and accounting practitioners. The fact that a schism of sorts has developed between these groups needs to be better understood if progress can be made in bridging that divide. This paper studies one aspect of this issue by focusing on the extent to which accounting academics hold practice credentials. Several hypotheses are offered to explore patterns whereas academics become less likely to share this critical designation with accounting practitioners. The paper suggests that practice credential differences might indicate divergent values and priorities that will pose an obstacle to the cooperation envisioned by the Pathways Commission. Suggestions for reform in ways that would benefit higher education are offered.     

产业融合:新产业革命的历史性标志——兼析电信、广播电视和出版三大产业融合案例

在信息化进程中 ,电信、广播电视和出版部门从传统产业分立走向以数字融合为基础的三大产业融合 ,从而使传统工业时代生产方式塑造的固定化产业边界趋于模糊化甚至消失。尽管这一案例在现阶段还不具有普遍性 ,但其革命性的产业变革却是对传统产业分立的历史性否定。本文运用产业边界的理论分析框架 ,通过对电信、广播电视和出版三大产业融合演变过程的剖析 ,揭示产业融合是新产业革命的历史性标志。