ABSTRACT
Any practitioner or teacher in the field of accounting would find it difficult to assert that there is a congruence between research in his field and actual education and professional practice. Can this absence of harmony be termed a conflict? I have been searching for conflicts, and this search has led me to some conclusions I want to share. In looking for instances of conflict I systematically compared research findings (i.e., articles in research journals) with education (i.e., contents of textbooks) and with practice (i.e., Accounting Principles Board pronouncements and Accounting Trends and Techniques). This comparison resulted in a rather lengthy list of differences.
