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tice, and raises doubts about professional social and values (Schiehll, Borba, & Murcia, 2007). HENDRIKSEN (1982) corroborates this argument, adding that accounting theory may be defined as logical reasoning in the form of two principles that: (1) accounting research provide a general frame of reference by which accounting practice can be evaluated, and (2) accounting research guide the development of new accounting practices and procedures. However, some of the research shows results of accounting research have not led to changes in accounting practice; this may be caused by practitioners not accepting the research findings or a lag in putting new accounting theory into accounting practice. This has been an over-emphasis on a theory and the research results in some cases, and it is correct that standard-setters and practitioners have not accepted or have been cautious in using the accounting research results as a basis for new accounting rules and practices, such as market efficiency research. However, in other cases research appears to be quite useful to standard setters as they establish new rules and practices, such as earnings management research. Llewellyn and Sue (1996) states that theories for practice would place more emphasis on theory as 'a map or recipe or instructions manual which provide means by which we can do things in the world or cope with events'. Auditing Practice, Research, and Education, A Productive Collaboration, published in 1995 through a joint effort of the American Accounting Association and the AICPA, set the goal of preparing a monograph 'documenting the successes of prior, less-harried times when collaborative efforts produced significant insights and often solutions to challenging auditing problems' (Bell and Wright, pg 178). They explain the 'rich heritage of practitioner or academician collaboration in addressing auditing challenges.' The authors indicate the importance of a periodic review of academic research for use of those in practice. The monograph also calls for increased interaction with practitioners, the use of 'academic research fellows' in practice, and integration of the research process into audit education (Anderson et al, 2003). Accounting practice depends on accounting research, and accounting research guide the development for accounting practice.

结论——Conclusion

Both of the positivist approach and the critical approach has its own advantages and disadvantages, the best way to use accounting research is to combine the two methodologies in actual accounting practice environment. The inter-relationships between accounting research, accounting standards and accounting practice are Accounting research helps accounting standards setters and others understand the economic world, accounting research have made accounting Practice more efficient and effective, but accounting research and accounting practice are not always seem to be synchrony. Accounting standards provide the accountant with a guideline to reports economic transactions and events for an organization.