What is it about?
Accounting is held as a professional course. It is however necessary to clarify that accounting has three wings: practice, policy and research.
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Why is it important?
If accountants and other (un)related stakeholders continue to misconstrue the dynamics of the profession, then we continue to do a significant disservice to the profession and society. We should profess that accounting is not a way one profession without institutional specialty.
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This page is a summary of: Students’ awareness of the tripartite accounting in Bowen University, Iwo, Journal of Financial Reporting and Accounting, October 2015, Emerald,
DOI: 10.1108/jfra-05-2014-0045.
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