2,720
Views
71
CrossRef citations to date
0
Altmetric
Original Articles

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

&

References

  • Ahrens, T. and Chapman, C.S. 2004. Accounting for flexibility and efficiency: a field study of management control systems in a restaurant chain. Contemporary Accounting Research, 21 (2), 271–301. doi: 10.1506/VJR6-RP75-7GUX-XH0X
  • Ahrens, T. and Dent, J.F. 1998. Accounting and organizations: realizing the richness of field research. Journal of Management Accounting Research, 10 (1), 1–39.
  • Amat, J., Carmona, S., and Roberts, H. 1994. Context and change in management accounting systems: a Spanish case study. Management Accounting Research, 5 (2), 107–126. doi: 10.1006/mare.1994.1008
  • Bailey, C.A. 2007. A Guide to Qualitative Field Research, 2nd ed. Thousand Oaks, CA: Sage, 95–112.
  • Baldvinsdottir, G., Mitchell, F., and Nørreklit, H. 2010. Issues in the relationship between theory and practice in management accounting. Management Accounting Research, 21 (2), 79–82. doi: 10.1016/j.mar.2010.02.006
  • Baxter, W.T. 1988. Accounting Research–Academic Trends Versus Practical Needs. Edinburgh: The Institute of Chartered Accountants of Scotland.
  • Bescos, P.L. and Mendoza, C., 1995. ABC in France. Management Accounting (UK), 76 (10), 33–41.
  • Billups, L.H. 1997. Response to bridging the research-to-practice gap. Exceptional Children, 63 (4), 525–527.
  • Birnberg, J.G., Shields, M.D., and Young, S.M. 1990. The case for multiple methods, in empirical management accounting research. Journal of Management Accounting Research, 2 (1), 33–66.
  • Bricker, R.J. and Previts, G.J. 1990. The sociology of accountancy: a study of academic and practice community schisms. Accounting Horizons, 4 (1), 1–14.
  • Brinn, T., Jones, M.J., and Pendlebury, M. 2001. The impact of research assessment exercises on UK accounting and finance faculty. British Accounting Review, 33 (3), 333–355. doi: 10.1006/bare.2001.0164
  • Brownson, R., Kreuter, M., Arrington, B.B., and True, W. 2006. Translating scientific discoveries into public health action: how can schools of public health move us forward? Public Health Reports, 121 (1), 97–103.
  • Chapman, C.S. and Kern, A. 2012. What do academics do? Understanding the practical relevance of research. Qualitative Research in Accounting and Management, 9 (3), 279–281.
  • Chenhall, R.H. and Langfield-Smith, K. 1998. Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research, 9 (1), 1–19. doi: 10.1006/mare.1997.0060
  • Chenhall, R.H. and Smith, D. 2010. A review of Australian management accounting research: 1980–2009. Accounting and Finance, 51 (1), 173–206. doi: 10.1111/j.1467-629X.2010.00371.x
  • CIMA 1996. Official Terminology. London: CIMA.
  • Cohen, D.J. 2007. The very separate worlds of academic and practitioner publications in human resource management: reasons for the divide and concrete solutions for bridging the gap. Academy of Management Journal, 50 (5), 1013–1019. doi: 10.5465/AMJ.2007.27151946
  • Cook, T.D. and Campbell, T.D. 1979. Quasi-Experimentation: Design and Analysis Issues for Field Settings. Chicago: Rand McNally.
  • Denis, J.L. and Langley, A. 2002. Introduction to the forum. Health Care Management Review, 27 (3), 32–34. doi: 10.1097/00004010-200207000-00004
  • Dingfelder, H.E. and Mandell, D.S. 2011. Bridging the research-to-practice gap in autism intervention: an application of diffusion of innovation theory. Journal of Autism and Developmental Disorders, 41 (5), 597–609. doi: 10.1007/s10803-010-1081-0
  • Earley, P.G. 1999. Creating value from scientific endeavor: can and should we translate research results for the practitioner? In: L. Larwood and U.E. Gattiker, eds. Impact Analysis: How Research can Enter Application and Make a Difference. Mahwah, NJ: Erlbaum, 97–104.
  • Eisenhardt, K.M. 1989. Building theories from case study research. Academy of Management Review, 14 (4), 532–551.
  • Foster, G. and Young, S.M. 1997. Frontiers of management accounting research. Journal of Management Accounting Research, 9 (1), 63–77.
  • Garland, H. 1999. Management research and management practice: Learning from our colleagues in economics. In: L. Larwood and U.E. Gattiker, eds. Impact Analysis: How Research can Enter Application and Make a Difference. Mahwah, NJ: Erlbaum, 129–135.
  • Gautam, K. 2008. Addressing the research-practice gap in healthcare management. Journal of Public Health Management Practice, 14 (2), 155–159. doi: 10.1097/01.PHH.0000311894.57831.4b
  • Gopinath, C. and Hoffman, R.C. 1995. The relevance of strategy research: practitioner and academic viewpoints. Journal of Management Studies, 32 (5), 575–594. doi: 10.1111/j.1467-6486.1995.tb00789.x
  • Green, L.W., Ottoson, J.M., Garcia, C., and Hiatt, R.A. 2009. Diffusion theory and knowledge dissemination, utilization, and integration in public health. Annual Review of Public Health, 30, 151–174. doi: 10.1146/annurev.publhealth.031308.100049
  • Guest, G., Bunce, A., and Johnson, L. 2006. How many interviews are enough? An experiment with data saturation and variability. Field Methods, 18 (1), 59–82. doi: 10.1177/1525822X05279903
  • Gulati, R. 2007. Tent poles, tribalism, and boundary spanning: the rigor-relevance debate in management research. Academy of Management Journal, 50 (4), 775–782. doi: 10.5465/AMJ.2007.26279170
  • Hair, J.F., Black, W.C., Babin, B.J., Anderson, R.E., and Tatham, R.L. 2006. Multivariate Data Analysis, 6th ed. Upper Saddle River, NJ: Pearson-Prentice Hall.
  • van Helden, G.J. and Northcott, D. 2010. Examining the practical relevance of public sector management accounting research. Financial Accountability and Management, 26 (2), 213–241. doi: 10.1111/j.1468-0408.2010.00499.x
  • van Helden, G.J., Aardemab, H., ter Bogtc, H.J., and Groot, T. L.C.M. 2010. Knowledge creation for practice in public sector management accounting by consultants and academics: preliminary findings and directions for future research. Management Accounting Research, 21 (2), 83–94. doi: 10.1016/j.mar.2010.02.008
  • Hennink, M., Hutter, I., and Bailey, A. 2011. Qualitative Research Methods. Los Angeles: Sage, 108–134.
  • Hopwood, A.G. 1987. The archaeology of accounting systems. Accounting Organizations and Society, 12 (3), 207–234. doi: 10.1016/0361-3682(87)90038-9
  • Hopwood, A.G. 2002. If only there were simple solutions, but there aren't: some reflections on Zimmerman's critique of empirical management accounting research. European Accounting Review, 11 (4), 777–785. doi: 10.1080/0963818022000047073
  • Hopwood, A.G. 2007. Whither accounting research? The Accounting Review, 82 (5), 1365–1374. doi: 10.2308/accr.2007.82.5.1365
  • Hopwood, A.G. 2008. Changing pressures on the research process: on trying to research in an age when curiosity is not enough. European Accounting Review, 17 (1), 87–96. doi: 10.1080/09638180701819998
  • Hopper, T., Otley, D.T., and Scapens, R.W. 2001. British management accounting research: whence and whither? Opinions and recollections. British Accounting Review, 33 (3), 263–291. doi: 10.1006/bare.2001.0169
  • Hutchinson, A.M. and Johnston, L. 2004. Bridging the divide: a survey of nurses’ opinions regarding barriers to, and facilitators of, research utilization in the practice setting. Clinical Nursing Issues, 13 (3), 304–315. doi: 10.1046/j.1365-2702.2003.00865.x
  • Inanga, E.L. and Schneider, W.B. 2005. The failure of accounting research to improve accounting practice: a problem of theory and lack of communication. Critical Perspectives on Accounting, 16 (3), 227–248. doi: 10.1016/S1045-2354(03)00073-X
  • Ittner, C.D. and Larcker, D.F. 2002. Empirical managerial accounting research: are we just describing management consulting practice? The European Accounting Review, 11 (4), 787–794. doi: 10.1080/0963818022000047082
  • Jarzabkowski, P., Balogun, J., and Seidl, D. 2007. Strategizing: the challenges of a practice perspective. Human Relations, 60 (1), 5–27. doi: 10.1177/0018726707075703
  • Kaplan, R.S. 1986. The role for empirical research in management accounting. Accounting, Organizations and Society, 11 (4/5), 429–452. doi: 10.1016/0361-3682(86)90012-7
  • Kaplan, R.S. 2011. Accounting scholarship that advances professional knowledge and practice. The Accounting Review, 86 (2), 367–383. doi: 10.2308/accr.00000031
  • Keefer, J.M. and Stone, S.J. 2009. Practitioner perspectives on the gap between research and practice: what gap? Advances in Developing Human Resources, 11 (4), 454–471. doi: 10.1177/1523422309345122
  • Kieser, A. and Wellstein, B., 2008. Do activities of consultants and management scientists affect decision making by managers? In: G.P. Hodgkinson and W.H. Starbuck, eds. The Oxford Handbook of Organizational Decision Making. Oxford: Oxford University Press, 493–516.
  • Kvale, S. and Brinkmann, S. 2009. Interviews: Learning the Craft of Qualitative Research Interviewing. Los Angeles, CA: Sage.
  • Laughlin, R.C. 2011. Accounting research, policy and practice: worlds together or worlds apart? In: E. Evans, R. Burritt, and J. Guthrie, eds. Bridging the Gap Between Academic Accounting Research and Professional Practice. Centre for Accounting, Governance and Sustainability, Sydney: University of South Australia and the Institute of Chartered Accountants of Australia, 23–30
  • Lee, T.A. 1989. Education, practice and research in accounting: gaps, close loops, bridges and magic accounting. Accounting and Business Research, 19 (75), 237–253. doi: 10.1080/00014788.1989.9728854
  • Lee, T.A. 1997. The editorial gatekeepers of the accounting academy. Accounting, Auditing and Accountability Journal, 10 (1), 11–30. doi: 10.1108/09513579710158694
  • Ling, N. and Horrocks, C. 2010. Interviews in Qualitative Research. Los Angeles, CA: Sage.
  • Luft, J. and Shields, M.D. 2002. Zimmerman's contentious conjectures: describing the present and prescribing the future of empirical management accounting research. European Accounting Review, 11 (4), 795–803. doi: 10.1080/0963818022000047091
  • MacDonald, L.D. and Richardson, A.J. 2011. Does academic management accounting lag practice? A cliometric study. Accounting History, 16 (4), 365–388. doi: 10.1177/1032373211417989
  • McKelvey, B. 2006. Response Van de Ven and Johnson's ‘engaged scholarship’: nice try, but…. Academy of Management Review, 31 (4), 830–832. doi: 10.5465/AMR.2006.22527451
  • Malmi, T. and Granlund, M. 2009a. In search of management accounting theory. European Accounting Review, 18 (3), 597–620. doi: 10.1080/09638180902863779
  • Malmi, T. and Granlund, M. 2009b. Agreeing on problems, where are the solutions? A reply to Quattrone. European Accounting Review, 18 (3), 631–639. doi: 10.1080/09638180902866830
  • Markides, C. 2007. In search of ambidextrous professors. Academy of Management Journal, 50 (4), 762–768. doi: 10.5465/AMJ.2007.26279168
  • Markides, C. 2010. Crossing the chasm: how to convert relevant research into managerially useful research. Journal of Applied Behavioral Science, 47 (1), 121–134. doi: 10.1177/0021886310388162
  • Mautz, R.K. 1978. Discussion. In: A.R. Abdel-Khalik and P.F. Keller eds. The Impact of Accounting Research on Practice and Disclosure. Durham, NC: Duke University Press, Part III, 174–182.
  • Merchant, K.A. and Van der Stede, W.A. 2006. Field-based research in accounting: accomplishments and prospects. Behavioral Research in Accounting, 18 (1), 117–134. doi: 10.2308/bria.2006.18.1.117
  • Mitchell, F. 2002. Research and practice in management accounting: improving integration and communication. European Accounting Review, 11 (2), 277–289. doi: 10.1080/09638180020017087
  • Moehrle, S., Anderson, K., Ayres, F., Bolt-Lee, C., Debreceny, R., Dugan, M., Hogan, C., Maher, M., and Plummer, E. 2009. The impact of academic accounting research on professional practice: an analysis by the AAA research impact task force. Accounting Horizons, 23 (4), 411–456. doi: 10.2308/acch.2009.23.4.411
  • Mohrman, S., Gibson, C., and Mohrman, A. 2001. Doing research that is useful to practice: a model and empirical exploration. Academy of Management Journal, 44 (2), 357–375. doi: 10.2307/3069461
  • Murray, C.E., 2009. Diffusion of innovation theory: a bridge for the research–practice gap in counseling. Journal of Counseling and Development, 87 (1), 108–116. doi: 10.1002/j.1556-6678.2009.tb00556.x
  • Nicolai, A. and Seidl, D. 2010. That's relevant! Different forms of practical relevance in management science. Organization Studies, 31 (9–10), 1257–1285. doi: 10.1177/0170840610374401
  • Nunnally, J.C. 1978. Psychometric Theory. New York, NY: McGraw-Hill.
  • Otley, D.T. 2001. Extending the boundaries of management accounting research: developing systems for performance management. British Accounting Review, 33 (3), 243–261. doi: 10.1006/bare.2001.0168
  • Parker, L.D. 2011. Qualitative management accounting research: assessing deliverables and relevance. Critical Perspectives on Accounting, 23 (1), 54–70. doi: 10.1016/j.cpa.2011.06.002
  • Parker, L.D. and Guthrie, J. 2010. Editorial: business schools in an age of globalization. Accounting, Auditing and Accountability Journal, 23 (1), 5–13. doi: 10.1108/09513571011010583
  • Parker, L.D., Guthrie, J., and Gray, R. 1998. Accounting and management research: passwords from the gatekeepers. Accounting, Auditing and Accountability Journal, 11 (4), 371–402. doi: 10.1108/09513579810231420
  • Parker, L.D., Guthrie, J., and Linacre, S. 2011. Editorial: the relationship between academic accounting research and professional practice. Accounting, Auditing and Accountability Journal, 24 (1), 5–14. doi: 10.1108/09513571111098036
  • Patton, M. 2002. Qualitative Research and Evaluation Methods, 3rd ed. Thousand Oaks, CA: Sage.
  • Pettigrew, A.M. 2005. The character and significance of management research on the public services. Academy of Management Journal, 48 (6), 973–977. doi: 10.5465/AMJ.2005.19573101
  • Quattrone, P. 2000. Constructivism and accounting research: towards a trans-disciplinary perspective. Accounting, Auditing and Accountability Journal, 13 (2), 662–708. doi: 10.1108/09513570010323047
  • Quattrone, P. 2009. We have never been post-modern: on the search of management accounting theory. European Accounting Review, 18 (3), 621–630. doi: 10.1080/09638180902863837
  • Rogers, E.M. 2003. Diffusion of Innovations, 5th ed. New York: The Free Press.
  • Roulston, K. 2010. Reflective Interviewing: A Guide to Theory and Practice. Los Angeles, CA: Sage.
  • Rubin, H.J. and Rubin, I.S. 2012. Qualitative Interviewing: The Art of Hearing Data. Los Angeles, CA: Sage.
  • Rynes, S.L., Bartunek, J.M., and Daft, D.L. 2001. Across the great divide: knowledge creation and transfer between practitioners and academics. Academy of Management Journal, 44 (2), 340–355. doi: 10.2307/3069460
  • Scapens, R.W. 1994. Never mind the gap: towards an institutional perspective of management accounting practice. Management Accounting Research, 5 (3/4), 301–321. doi: 10.1006/mare.1994.1019
  • Scapens, R.W. 2006. Understanding management accounting practices: a personal journey. The British Accounting Review, 38 (1), 1–30. doi: 10.1016/j.bar.2005.10.002
  • Scapens, R.W. 2008. Seeking the relevance of interpretive research: a contribution to the polyphonic debate. Critical Perspectives on Accounting, 19 (6), 915–919. doi: 10.1016/j.cpa.2007.02.006
  • Scapens, R.W. and Bromwich, M. 2010. Editorial. Practice, theory and paradigms. Management Accounting Research, 21 (2), 77–78. doi: 10.1016/j.mar.2010.03.003
  • Shapira, Z. 2011. Conceptual, empirical, and theoretical contributions to knowledge in organizational sciences. Organization Science, 22 (5), 1312–1321. doi: 10.1287/orsc.1100.0636
  • Shapiro, D.L., Kirkman, B.L., and Courtney, H.G. 2007. Perceived causes and solutions of the translation problem in management research. Academy of Management Journal, 50 (2), 249–266. doi: 10.5465/AMJ.2007.24634433
  • Short, D.C., Keefer, J.M., and Stone, S.J. 2009. The link between research and practice: experiences of different professions and implications for HRD. Advances in Developing Human Resources, 11 (4), 420–437. doi: 10.1177/1523422309343278
  • Stehr, N. 1992. Practical Knowledge: Applying the Social Sciences. London: Sage.
  • Swieringa, R.J. 1998. Accounting research and policy making. Accounting and Finance, 38 (1), 29–49. doi: 10.1111/1467-629X.t01-1-00003
  • Unerman, J. and O'Dwyer, B., 2010. The Relevance and Utility of Leading Accounting Research. London: The Association of Chartered Certified Accountants, Research Report 120.
  • Van de Ven, A.H. and Johnson, P.E. 2006. Knowledge for theory and practice. Academy of Management Review, 31 (4), 802–821. doi: 10.5465/AMR.2006.22527385
  • Vermeulen, F. 2005. On rigor and relevance: fostering dialectic progress in management research. Academy of Management Journal, 48 (6), 978–982. doi: 10.5465/AMJ.2005.19573102
  • Weick, K. 1989. Theory construction as disciplined imagination. Academy of Management Review, 14 (4), 516–531.
  • Werner, C.A. 1978. Discussion. In: Abdel-KhalikA.R.P.F. Keller ed. The Impact of Accounting Research on Practice and Disclosure. Durham, NC: Duke University Press, Part III, 183–187,
  • Whetten, D.A. 1989. What constitutes a theoretical contribution? Academy of Management Review, 14 (4), 490–495. doi: 10.5465/AMR.1989.4308371
  • Wiesel, F., Modell, S., and Moll, J. 2011. Customer orientation and management control in the public sector: a garbage can analysis. European Accounting Review, 20 (3), 551–581. doi: 10.1080/09638180.2010.522778
  • Wilkerson, J.M. 1999. On research relevance, professors’ ‘real world’ experience, and management development: are we closing the gap? Journal of Management Development, 18 (7), 598–613. doi: 10.1108/02621719910284459
  • Wiltsey Stirman, S., Crits-Christoph, P., and DeRubeis, R.J. 2004. Achieving successful dissemination of empirically supported psychotherapies: a synthesis of dissemination theory. Clinical Psychology: Science and Practice, 11 (4), 343–359.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.