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

Tucker, Basil P.; Parker, Lee D.

doi:10.1080/00014788.2013.798234

Cited by 84 publications

(75 citation statements)

References 74 publications

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“…As indicated by Tucker and Parker (2014), however, the positions taken by management accounting scholars on this issue are not necessarily related to their paradigmatic affiliations. In their global survey of senior management accounting academics, they found no statistically significant differences between respondents of either a predominantly functionalist/positivist or interpretive/critical persuasion as to whether they perceive a gap between research and practice and see such a gap as problematic.…”

Section: The Notion Of Relevance Revisitedmentioning

confidence: 90%

The societal relevance of management accounting: An introduction to the special issue

Modell

2014

Accounting and Business Research

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Section: The Notion Of Relevance Revisitedmentioning

confidence: 90%

The societal relevance of management accounting: An introduction to the special issue

Modell

2014

Accounting and Business Research

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“…Starting from that contribution, other scholars have highlighted the gap between academic research and practice and, in particular, they have raised questions concerning its causes (Modell, 2014;Scapens, 1994;Tucker & Parker, 2014). In so doing, they have acknowledged that research in the field of accounting and management accounting is gradually losing its societal relevance and, at the same time, they have advocated the need to put in place strategies aimed to overcome this tendency.…”

Section: A Review Of Studies On the Impact Of Management Accounting Rmentioning

confidence: 99%

“…According to Tucker and Parker (2014) this phenomenon takes place every time researchers fail to present their findings in a way that is understandable for practitioners or when they do not make their contributions available to them through appropriate means. As a matter of fact, Inanga and Schneider (2005) claim that the communication problem arises even before the writing of a paper for a journal.…”

Section: A Review Of Studies On the Impact Of Management Accounting Rmentioning

confidence: 99%

“…Only a few contributions have explored the actual existence of a gap between theory and practice, even from an empirical standpoint. Tucker and Parker (2014), for instance, have carried out quantitative analyses to prove that academics in the field of management accounting perceive that their studies are gradually losing relevance. Nevertheless, as they underline, their research is focused on senior academics.…”

Section: A Review Of Studies On the Impact Of Management Accounting Rmentioning

confidence: 99%

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The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future

Gatti¹

2018

IJBM

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This paper aims to explore the impact of management accounting research through a review of the literature on the issues related to this topic; some new avenues of research are also identified. In so doing, the paper contributes to both theory and praxis. In fact, suggesting new areas of research it promotes research in this field which, up to now, has been mainly focused on the determinants of the loss of impact rather than on the nature of the impact of management accounting research and its assessment. Moreover, this work aims to stimulate new research focused on tools and methods for measuring the impact of management accounting research; such tools can be useful to funding institutions and evaluation agencies which can be better equipped to carry out an ex-ante and an ex-post evaluation of the impact that management accounting research projects can have on society.

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“…Jönsson, 1996;Malmi & Granlund, 2009;Tucker & Parker, 2014;Van Helden & Northcott, 2010) for both managers and policy makers (Coleman, 2007;Swieringa, 1998). The academic/practitioner gap represents an unsolved issue still debated in many facets (Baldvinsdottir, Mitchell & Nørreklit, 2010;Nørreklit, Nørreklit & Mitchell, 2016;Tucker & Lowe, 2014), showing the risk of developing a loop where academic research outputs produced only for academic researchers.…”

Section: Introductionmentioning

confidence: 99%

The practical relevance of public sector research: the potential contributions of the interventionist approach

Bracci

2017

Rev. contab. organ.

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E. Bracci / Rev. Cont Org 30 (2017) [4][5][6][7][8][9][10][11][12][13] 4The practical relevance of accounting research is one of the main issue currently present in the debate. Scholars engagement and impact of accounting research are all the more required nowadays. Interventionist research (IVR) is considered a potential methodology that allows researchers to contribute to the advancement of both practice and theory. The aim of this paper is to present an analysis of the characteristics of IVR, providing guidance on how it can provide a fruitful methodology to bridge academics and practitioners in the context of public sector research. INTRODUCTIONThere is a growing call made in the literature to increase the practical relevance of accounting research (i.e. Jönsson, 1996;Malmi & Granlund, 2009;Tucker & Parker, 2014;Van Helden & Northcott, 2010) for both managers and policy makers (Coleman, 2007;Swieringa, 1998). The academic/practitioner gap represents an unsolved issue still debated in many facets (Baldvinsdottir, Mitchell & Nørreklit, 2010;Nørreklit, Nørreklit & Mitchell, 2016;Tucker & Lowe, 2014), showing the risk of developing a loop where academic research outputs produced only for academic researchers. In the context of public sector, in particular, we are observing many cases of difficulties and/or failures in bringing about accounting innovations (Arnaboldi & Palermo, 2010) and producing practical relevant accounting research (Tucker & Lowe, 2014), calling for developing research capable of delivering the advancement of both theory and practice. Professional bodies, as well as governments, are pushing universities towards the production of impact-related activities liaising more with the industry and/or the public sector institutions. This is particularly true in the UK and in Italy where universities are required to account for the impact the research activities have generated with an impact on the amount of governmental financing.Method-wise, field research is considered a way through which answering the questions of practitioners and researchers alike (Hopwood, 2002;Lukka & Mouritsen, 2002), trying to bridge academia and practice. Malmi and Granlund (2009) suggest three ways in which to produce practically relevant accounting theories, such as altering some current practices when conducting traditional research, using normative theories as a starting point, and adopting an interventionist research (IVR henceforth) methodology. On a similar manner, Van Helden and Northcott (2010: p. 231) suggest applying interventionist research approaches, engaging scholarship in order to both create new practice and find practical relevant theory or model. IVR can activate a learning process through the continuous collaboration and interaction between the concrete experiences and theoretical observation and development (Dumay & Baard, 2017;Jönsson, 1996).

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

Cited by 84 publications

References 74 publications

The societal relevance of management accounting: An introduction to the special issue

The societal relevance of management accounting: An introduction to the special issue

The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future

The practical relevance of public sector research: the potential contributions of the interventionist approach

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