ABSTRACT
The relationship between research and practice should be of vital concern to all interested in the behavioural and social aspects of accounting. By their very nature it would appear that inquiries in these areas should be concerned with accounting in action: with how accounting systems do and do not function, with the factors that shape the form that they take and the influence which they have, with the circumstances which promote or constrain the effectiveness of the accounting function, and even with the bases for designing alternative forms of accounting.
