Reflections on the past, present and future of the academic/professional interface in accounting

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Accounting and Business Research (ABR) was first published in 1970, sponsored by the Institute of Chartered Accountants in England and Wales (ICAEW), with the objective of disseminating research in accounting and related fields. Now that more than half a century has passed since ABR was founded, this is an appropriate time to reflect on the evolution of the interface between academics and the profession, which ABR sought to foster. In this paper, I consider the state of academic accounting in 1970 and compare it with the present 2024, noting particularly how the changes have affected the academic/professional interface. I also consider the prospects for the future.