Conclusions:

The article suggests limitations are institution dependent. For example, institutions, where academic research is the most significant part of the school's focus are not expected to give credit toward tenure, promotion, or performance reviews for publishing in practitioner journals as opposed to colleges that encourage the use of research for practitioner articles.

The authors take pleasure in potentially having their research works help students and enhance accounting practice. They believe that publishing in practitioner journals offers opportunities for academics and practitioners to collaborate and eventually create fresh opinions and new models for the practice of accounting. The authors suggest that writing for practitioner journals is a great way to stimulate participation in classroom environments.