accounting academic community adopting requirements from social science academia, while practicing accountants maintained an emphasis on professional qualifications and technical skills

Khái niệm::
The divide between accounting academia and practice was originally centered on whether a broader education or just technical training was the best way to educate accountants. From the 1950s, accounting academia and practice grew further divided due to the accounting academic community adopting requirements from social science academia, while practicing accountants "maintained an emphasis on professional qualifications and technical skills".
Nguồn:: Accounting research - Wikipedia