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Lately, there is a widespread sensation that an inversion of roles between accounting standards setters and academics has happened: the first ones became the main performers of theoretical studies, whereas the latter are distancing themselves from the deepest conceptual aspects of accounting. Such fact is due to the worldwide process of harmonization of local accounting regulation to IASB’s standards, which leads the standard setters to be increasingly immersed in conceptual issues, but also due to the change in the direction of the academic researches, increasingly descriptive and empirical and, nowadays, rarely conceptual. However, both the bias imposed by the IASB to provide information to the companies’ capital providers as the pragmatic need for implementation of standards, standard setters tend to think with a practical bias a priori defined. On the other hand, the theoretical academic thought can be free from such bias and allow broader and even divergent visions of the regulatory status quo. The union of these two segments of the accounting community, not their segregation, is increasingly urgent considering the need for evolution not only of accounting theory, but also the accounting standards themselves. Several topics are mentioned as examples of needs for further studies so that such evolution is possible.

STUDYING AND RESEARCHING THEORY: DID THE FUTURE ARRIVE?