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Original Articles

In our ivory towers? The research-practice gap in management accounting

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Read on this site (10)

Beatriz García Osma, Araceli Mora & Jochen Pierk. (2023) Dissemination of Accounting Research. European Accounting Review 32:5, pages 1053-1083.
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Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño & Raul Gonzalez-Castro. (2023) Management control systems and innovation strategies in business-incubated start-ups. Accounting and Business Research 53:2, pages 210-236.
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Annelien Adriana van Rooyen. (2020) Social media is so easy to share. Accounting Education 29:4, pages 356-371.
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Basil P. Tucker & Glennda Scully. (2020) Fun while it lasted: Executive MBA student perceptions of the value of academic research. Accounting Education 29:3, pages 263-290.
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Basil Tucker, Laurence Ferry, Ileana Steccolini & Iris Saliterer. (2020) Debate: The practical relevance of public sector accounting research; time to take a stand—A response to van Helden. Public Money & Management 40:1, pages 5-7.
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Khaldoon Al-Htaybat, Larissa von Alberti-Alhtaybat & Zaidoon Alhatabat. (2018) Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum. Accounting Education 27:4, pages 333-357.
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Indrit Troshani, Lee D. Parker & Andy Lymer. (2015) Institutionalising XBRL for financial reporting: resorting to regulation. Accounting and Business Research 45:2, pages 196-228.
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Sven Modell. (2014) The societal relevance of management accounting: An introduction to the special issue. Accounting and Business Research 44:2, pages 83-103.
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Paola Ramassa, Francesco Avallone & Alberto Quagli. (2023) Can “publishing game” pressures affect the research topic choice? A survey of European accounting researchers. Journal of Management and Governance 28:2, pages 507-542.
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Lee D Parker. (2022) Public university research engagement contradictions in a commercialising higher education world. Financial Accountability & Management 40:1, pages 16-33.
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Estefania Arteaga, Robbert Biesbroek, Johanna Nalau & Michael Howes. (2024) Across the Great Divide: A Systematic Literature Review to Address the Gap Between Theory and Practice. SAGE Open 14:1.
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Florian Philipp Federsel, Rolf Uwe Fülbier & Jan Seitz. (2023) Research-practice gap in accounting journals? A topic modeling approach. Journal of Accounting Literature.
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Beatriz Garcia Osma, Araceli Mora & Jochen Pierk. (2023) Dissemination of Accounting Research. SSRN Electronic Journal.
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Mehmet Selim DERİNDERE. (2022) Yönetim Araştırmasında Teori-Pratik Kopukluğunu Gidermeye Yönelik Araştırma: Problem Temelli Metodoloji ve Bir Uygulama/ Theory-Practice Gap in Management Research: Problem Based Methodology and an ApplicationYönetim Araştırmasında Teori-Pratik Kopukluğunu Gidermeye Yönelik Araştırma: Problem Temelli Metodoloji ve Bir Uygulama/ Theory-Practice Gap in Management Research: Problem Based Methodology and an Application. Nitel Sosyal Bilimler 4:2, pages 211-235.
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Charl de Villiers, Muhammad Bilal Farooq & Matteo Molinari. (2021) Qualitative research interviews using online video technology – challenges and opportunities. Meditari Accountancy Research 30:6, pages 1764-1782.
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Hirotsugu Kitada, Tatsumasa Tennojiya, Jaehong Kim & Akira Higashida. (2022) Management practice of material flow cost accounting and its discontinuance. Cleaner Environmental Systems 6, pages 100089.
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Madeleine Kendrick, Kevin B. Kendrick, Nicholas F. Taylor & Sandra G. Leggat. (2021) A qualitative study of hospital clinical staff perceptions of their interactions with healthcare middle managers. Journal of Health Organization and Management 36:4, pages 428-447.
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Onno Bouwmeester, Stefan Heusinkveld & Brian Tjemkes. (2021) Intermediaries in the relevance‐gap debate: A systematic review of consulting roles. International Journal of Management Reviews 24:1, pages 51-77.
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Salim Moussa. (2021) Are FT50 journals really leading? A comment on Fassin. Scientometrics 126:12, pages 9613-9622.
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Christoph Endenich, Andreas Hoffjan, Anne Krutoff & Rouven Trapp. (2020) The internationalisation of management accounting research in the German-speaking countries – a longitudinal study. Journal of Accounting & Organizational Change 17:4, pages 519-554.
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Alexa Böckel, Anne-Katrin Nuzum & Ilka Weissbrod. (2021) Blockchain for the Circular Economy: Analysis of the Research-Practice Gap. Sustainable Production and Consumption 25, pages 525-539.
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Kym Fraser & Benedict Sheehy. (2020) Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession. Publications 8:4, pages 46.
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Indrit Troshani. (2020) Research environment and organisational learning mechanisms in the age of pandemics: the case of accounting research. Accounting, Auditing & Accountability Journal 34:2, pages 281-306.
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Vicki C. Baard & John Dumay. (2018) Interventionist research in accounting: reflections on the good, the bad and the ugly. Accounting & Finance 60:3, pages 1979-2006.
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Basil P. Tucker & Raef Lawson. (2020) EMBAs perceived usefulness of academic research for student learning and use in practice. The British Accounting Review 52:5, pages 100877.
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Hans Englund & Jonas Gerdin. (2020) Contesting conformity: how and why academics may oppose the conforming influences of intra-organizational performance evaluations. Accounting, Auditing & Accountability Journal 33:5, pages 913-938.
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Ibrahim Khalifa Elmghaamez, Ali Meftah Gerged & Collins G. Ntim. (2020) Financial market consequences of early adoption of international standards on auditing: international evidence. Managerial Auditing Journal 35:6, pages 819-858.
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Ömer KAVRAR. (2020) The Managerial Implications of Positive and Normative Accounting TheoriesPozitif ve Normatif Muhasebe Teorilerinin Yönetimsel Etkileri. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi 23:1, pages 305-317.
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Bikram Chatterjee, Carolyn J. Cordery, Ivo De Loo & Hugo Letiche. (2020) The spectacle of research assessment systems: insights from New Zealand and the United Kingdom. Accounting, Auditing & Accountability Journal 33:6, pages 1219-1246.
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Wil van Erp, Frans Roozen & Ed Vosselman. (2019) The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design. Scandinavian Journal of Management 35:4, pages 101077.
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Morten Jakobsen, Falconer Mitchell, Hanne Nørreklit & Mihaela Trenca. (2019) Educating management accountants as business partners. Qualitative Research in Accounting & Management 16:4, pages 517-541.
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Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger. (2019) Management accountants and ethical dilemmas: How to promote ethical intention?. Journal of Management Control 30:3, pages 287-322.
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Basil P. Tucker & Lee D. Parker. (2019) The question of research relevance: a university management perspective. Accounting, Auditing & Accountability Journal 33:6, pages 1247-1275.
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Narisa Tianjing Dai, Clinton Free & Yves Gendron. (2019) Interview-based research in accounting 2000–2014: Informal norms, translation and vibrancy. Management Accounting Research 42, pages 26-38.
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Philipp Phil Klaus. (2019) Viewpoint: conveying managerial relevance into service research. Journal of Services Marketing 33:1, pages 104-111.
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Claretha Hughes & Matthew W. Gosney. 2019. Human Performance Technology. Human Performance Technology 1716 1735 .
Filippo Zanin, Eugenio Comuzzi & Antonio Costantini. 2019. Human Performance Technology. Human Performance Technology 455 473 .
Laurence Ferry, Iris Saliterer, Ileana Steccolini & Basil TuckerLaurence Ferry, Iris Saliterer, Ileana Steccolini & Basil Tucker. 2019. The Research-Practice Gap on Accounting in the Public Services. The Research-Practice Gap on Accounting in the Public Services 129 134 .
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Laurence Ferry, Iris Saliterer, Ileana Steccolini & Basil TuckerLaurence Ferry, Iris Saliterer, Ileana Steccolini & Basil Tucker. 2019. The Research-Practice Gap on Accounting in the Public Services. The Research-Practice Gap on Accounting in the Public Services 9 31 .
Laurence Ferry, Iris Saliterer, Ileana Steccolini & Basil TuckerLaurence Ferry, Iris Saliterer, Ileana Steccolini & Basil Tucker. 2019. The Research-Practice Gap on Accounting in the Public Services. The Research-Practice Gap on Accounting in the Public Services 1 8 .
Sarah Jane Smith & Vivien Urquhart. (2018) Accounting and finance in UK universities: Academic labour, shortages and strategies. The British Accounting Review 50:6, pages 588-601.
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E. Pieter Jansen. (2018) Bridging the gap between theory and practice in management accounting. Accounting, Auditing & Accountability Journal 31:5, pages 1486-1509.
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Mark Christensen, Dorothea Greiling & Johan Christiaens. (2018) Governmental accounting practitioners: cardigan removed, research agenda revealed. Accounting, Auditing & Accountability Journal 31:4, pages 1026-1044.
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Matthew J. Leach & Basil Tucker. (2018) Current understandings of the research-practice gap in nursing: A mixed-methods study. Collegian 25:2, pages 171-179.
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Alnoor Bhimani, Prabhu Sivabalan & Kazbi Soonawalla. (2018) A study of the linkages between rolling budget forms, uncertainty and strategy. The British Accounting Review 50:3, pages 306-323.
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Christoph Endenich & Rouven Trapp. (2018) Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals. Critical Perspectives on Accounting 51, pages 4-23.
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Filippo Zanin, Eugenio Comuzzi & Antonio Costantini. 2018. Management Control Systems in Complex Settings. Management Control Systems in Complex Settings 22 49 .
Basil P. Tucker & Matthew Leach. 2017. Advances in Management Accounting. Advances in Management Accounting 127 181 .
Enrico Bracci. (2017) The practical relevance of public sector research: the potential contributions of the interventionist approach. Revista de Contabilidade e Organizações 11:30, pages 4.
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Jia Wang. (2017) Integrating Research and Practice: Looking Back. Advances in Developing Human Resources 19:3, pages 219-231.
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Ander Ibarloza Arrizabalaga, Agustin Erkizia Olaizola & Eduardo Malles Fernández. (2017) Implantación de una metodología cooperativa de cálculo de costes de los servicios públicos locales. Revista de Contabilidad 20:2, pages 210-224.
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Maik Lachmann, Irene Trapp & Rouven Trapp. (2017) Diversity and validity in positivist management accounting research—A longitudinal perspective over four decades. Management Accounting Research 34, pages 42-58.
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Antti Rautiainen, Kari Sippola & Toni Mättö. (2017) Perspectives on relevance: The relevance test in the constructive research approach. Management Accounting Research 34, pages 19-29.
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James Guthrie & Lee D. Parker. (2017) Reflections and projections. Accounting, Auditing & Accountability Journal 30:1, pages 2-17.
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Matthew J. Leach & Basil Tucker. (2017) Current Understandings of the Research–Practice Gap From the Viewpoint of Complementary Medicine Academics: A Mixed-Method Investigation. EXPLORE 13:1, pages 53-61.
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Basil P. Tucker & Raef Lawson. 2016. Advances in Management Accounting. Advances in Management Accounting 167 206 .
Alberto Quagli, Francesco Avallone & Paola Ramassa. (2016) The Real Impact Factor and the Gap between Accounting Research and Practice. FINANCIAL REPORTING:1, pages 29-57.
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Hanne Nørreklit, Lennart Nørreklit & Falconer Mitchell. (2016) Understanding practice generalisation – opening the research/practice gap. Qualitative Research in Accounting & Management 13:3, pages 278-302.
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Basil P. Tucker & Stefan Schaltegger. (2016) Comparing the research-practice gap in management accounting. Accounting, Auditing & Accountability Journal 29:3, pages 362-400.
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James Guthrie & Lee D. Parker. (2016) Whither the accounting profession, accountants and accounting researchers? Commentary and projections. Accounting, Auditing & Accountability Journal 29:1, pages 2-10.
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Claretha Hughes & Matthew W. Gosney. 2016. Bridging the Scholar-Practitioner Gap in Human Resources Development. Bridging the Scholar-Practitioner Gap in Human Resources Development 1 19 .
Clinton Free. (2015) Looking through the fraud triangle: a review and call for new directions. Meditari Accountancy Research 23:2, pages 175-196.
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Emilio Boulianne & Erica Pimentel. (2019) Mind the Gap: An Exploration of the 'Practice-Classroom Gap' in IT Accounting Education and the Role of the Competency Map. SSRN Electronic Journal.
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Narisa Tianjing Dai & Clinton Free. (2016) Interview-Based Research in Accounting 2000-2014: A Review. SSRN Electronic Journal.
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Alberto Quagli, Francesco Avallone & Paola Ramassa. (2015) The Real Impact Factor and the Gap between Accounting Research and Practice. SSRN Electronic Journal.
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Basil P. Tucker & Raef A. Lawson. (2015) Moving Academic Management Accounting Research Closer to Practice: A View from US and Australian Professional Accounting Bodies. SSRN Electronic Journal.
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Clinton Free. (2015) Looking Through the Fraud Triangle: A Review and Call for New Directions. SSRN Electronic Journal.
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Basil P. Tucker & Gillian Vesty. (2014) Building a Better Mousetrap? The Research-Practice Gap in Management Accounting - What Can We Learn from Nursing?. SSRN Electronic Journal.
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