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This study examines accounting academics' perceptions of practical experience. Although such experience is perceived as important for student learning and school image, it is not a relevant factor in hiring, tenure and promotion decisions in their schools. As a result, even though faculty would like to gain/refresh their practical experience, they do not find much opportunity provided by their schools. In addition, faculty members, especially those who have not obtained tenure status, find it more important to have publications in order to succeed. Consequently, they find no incentive to gain such experience.

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