New development: The practical relevance of public sector accounting research; time to take a stand

Figures & data

Table 1. Hierarchy of research themes according to their practical relevance.

Research theme	Role of the researcher	Extent of practice- relevance
1 Design of a new accounting tool or the improvement of an existing accounting tool	Designer-researcher	High
2 Assessment of the effectiveness of an accounting tool in use	Auditor-researcher	High
3 Analysis of the way in which an accounting tool is used, including the impact of contextual factors	Researcher quite remote from practice	Intermediate
4 Assessment of the availability of an accounting tool, including the impact of contextual factors	Researcher quite remote from practice	Intermediate
5 Discussion of a set of accounting tools as embedded in a governance philosophy	Researcher very remote from practice	Low