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    Robert S. Kaplan, Baker Foundation Professor, Harvard...
    featured session posted May 28, 2010 by AAA HQ, last edited February 10, 2012 by Judy Cothern, tagged Home Page Announcement 
    1976 Views, 5 Comments
    Robert S. Kaplan, Baker Foundation Professor, Harvard Business School, Harvard University
    The Role for Academic Scholarship to Advance Professional Knowledge in Accounting
    Wednesday Plenary Session, August 4, 8:30 am - 9:45 am

    Robert S. Kaplan is Baker Foundation Professor at the Harvard Business School, Harvard University. Previously, he was a faculty member and Dean at the Tepper Business School, Carnegie-Mellon University. Kaplan received a B.S. and M.S. in Electrical Engineering from M.I.T., and a Ph.D. in Operations Research from Cornell University.


    Professor Kaplan's research and teaching has linked performance and cost management systems to strategy implementation. He has helped to develop both activity-based costing and the Balanced Scorecard. He has written, with multiple co-authors, 14 books and 140 articles, including 20 in Harvard Business Review. Kaplan speaks to business and government audiences throughout the world on strategy execution and performance management systems.

    Professor Kaplan is a member of the Accounting Hall of Fame. He has received the AAA's Outstanding Accounting Educator Award, and its Seminal Contribution to Accounting Literature Award. He has also received multiple Wildman Medal and Notable Contributions to Accounting Literature Awards and Lifetime Contribution Awards from the AAA Management Accounting Section and the Institute of Management Accountants.


    Much accounting scholarship of the past five decades has taken a social science perspective, studying statistical and behavioral patterns in existing accounting practice and standard setting. Unlike other professions, such as medicine, engineering and law, accounting faculty have rarely taken the lead in advancing professional practice. Such a situation would be tolerable if there were few opportunities for innovation and if the demands on the profession were stable and predictable. But the recent financial crisis has revealed severe deficiencies in companies’ reporting of their asset positions and their risk management practices. Similar deficiencies have also occurred with governments; the financial crisis in several US states and in countries, such as Greece, has revealed weak financial reporting and inadequate management controls.

    The talk will provide several illustrations where academic research, grounded in documenting and influencing best practices, can play a much more constructive role to improve the accounting practices of companies, states, and countries. It will urge academics to play a leadership role in helping organizations adopt innovative practices based on sound theory and scholarship, and to improve their students’ education in the more complex models required for improved fair value reporting and risk management. All this will require major changes to the academic system of scholarship, including the incentive and rewards for faculty research, publication standards in academic accounting journals, the content of accounting courses and textbooks, and the recruitment and training of doctoral students. These innovations will not be easy nor will they initially be welcomed by many. But they are necessary if accounting research and education are to be responsive to contemporary and future challenges in their profession.



    • Robert E Jensen



      Robert E. (Bob) Jensen

      Trinity University Accounting Professor (Emeritus)
      190 Sunset Hill Road

      Sugar Hill, NH 03586

      Tel. 603-823-8482


      From: AECM, Accounting Education using Computers and Multimedia [mailto:AECM@LISTSERV.LOYOLA.EDU] On Behalf Of Jensen, Robert
      Sent: Monday, August 23, 2010 12:29 PM
      Subject: Academic Worlds (TAR) vs. Practitioner Worlds (AH)

    • Teresa M Stephenson

      Is it possible to get the slides from this presentation?


    • Judy Cothern

      The videos of our featured plenary and luncheon speakers are now posted at We are checking into the availability of the session slides.

    • Lawrence P Grasso

      The video of Bob Kaplan's terrific address is cut off.  Only the first 16:39 is shown.  Is there a place to view or listen to the full address?  I wanted to go back to reference some of his comments in relation to a paper I'm discussing at the Northeast Regional meeting and it was great to be able to listen again to the first part of his address, but I'm missing the part that particulrly relevant to my discussion.

    • Robert E Jensen

      Hi Larry,

      You have to click on the "More" hotword that takes you to the other parts of Kaplan's speech ---