Bridging the gap between theory and practice in management accounting

Abstract

Purpose Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention. Design/methodology/approach The paper is based on the author’s experiences with an interventionist research project. Findings Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review. Research limitations/implications Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory. Originality/value In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

Percepções das Barreiras de Difusão da Pesquisa Gerencial por Pesquisadores e Profissionais

“…For professionals, the dissemination phase is the smallest obstacle among the phases of knowledge diffusion. Jansen (2018) suggests that interventionist research may be a way for management accounting researchers to gain experience in performing literature reviews that identify ideas on how to solve practical problems. The author states that this review is focused on a specific practical problem and joins all the literature on how this problem could be solved.…”

Theory of Practice as Alternative Pathway for Responsiveness in Engineering Education in Africa

“…The differences between theory and practice that everyone deplores are, in reality, intrinsic to the belief that educational theory can be created from theoretical and practical contexts other than the theoretical and practical context to which it is to be implemented (Jansen, 2018). Consequently, because this kind of view is so common, it is hardly surprising that the holes created thereby are interpreted as impediments which can only be eliminated by seeking ways to persuade teachers to embrace and implement the theory they are being provided.…”

The Managerial Implications of Positive and Normative Accounting Theories

“…They argue that theories in an applied field such as management accounting research should provide useful explanations for the people we work with -managers, organizations and society. (Hans ten Rouwelaar et al , 2018;Hopwood, 2010;Ittner and Larcker, 2010;Jansen, 2018;Osho and Adeniyi, 2018) discuss their views on the importance of practical research to understand management accounting options and to test economic and noneconomic theories. (Kabir, 2011;Kacır, 2018) examines the development of positive accounting theory (PAT) and shows that there are some limitations to the study of accounting in natural sciences.…”

“…According to the normative accounting theory, it is possible to derive objectives from accounting applications in an inductive way by a theorist who can later on deal with the objectives in order to advise improvements in the present practice (Kabir, 2015: 2). Taking those suggestion into accounts decision makers to use the structure provided to handle the practical issues (Jansen, 2018(Jansen, : 1487. Using such accounting information as market share, customer loyalty and cost of quality to 1970s -contemporary Positive Accounting Theories Information and communication started to gain importance in the field of accounting.…”