Practitioners are from Mars; Academics are from Venus? An Empirical Investigation of the Research – Practice Gap in Management Accounting

Tucker, Basil P.; Lowe, Alan

doi:10.2139/ssrn.1908461

Cited by 40 publications

(63 citation statements)

References 74 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…A key issue that is frequently mentioned is that HRM practice in organisations, for the most part, does not inform academic research and vice versa (Björkman, Ehrnrooth, Mäkelä, Smale & Sumelius, 2014;DeNisi, Wilson & Biteman, 2014;Tenhiäla et al, 2016;Tucker & Lowe, 2014). Research findings are not implemented in practice because practitioners often do not have access to, or are unaware of, such findings (Deadrich & Gibson, 2009;Shapiro, Kirkman & Courtney, 2007).…”

Section: Literature Reviewmentioning

confidence: 99%

Research trends in the <i>South African Journal of Human Resource Management<i>

Pietersen

2018

SA j. hum. resour. manag.

View full text Add to dashboard Cite

Orientation: A comprehensive framework for research in human resource management (HRM) in terms of fundamental knowledge orientations was found lacking.Research purpose: The aim was to perform a typological review of research trends in the field of HRM, specifically of publications in the South African Journal of Human Resource Management (SAJHRM).Motivation for the study: No previous research in the field of HRM in South Africa adopted a fundamental theory of knowledge.Research design, approach and method: A qualitative design was followed, consisting of a documentary analysis of articles that were published in the SAJHRM for the period from 2003 to 2015. A detailed content analysis of published articles was performed in terms of a number of criteria, namely knowledge type, race, gender, authorship, author contribution and representation according to author institution and country of origin.Main findings: An analysis of a final selection of 289 articles indicated that research in the SAJHRM was mostly on the following lines: research was mostly of the hypothesis-testing (Type II) knowledge type; involved multiple authorship; and was conducted by mostly white, male researchers, based at a relatively few South African academic institutions.Practical and managerial implications: The SAJHRM should, in partnership with the HRM profession, promote and publish research that more prominently addresses the gap between academic HRM and HRM practice, especially in terms of the participatory or action research (Type IV) mode of knowledge generation.Contribution: The present analysis of research trends in the SAJHRM provides a broader and more nuanced perspective on forms of research required for the HRM field in South Africa.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Research trends in the <i>South African Journal of Human Resource Management<i>

Pietersen

2018

SA j. hum. resour. manag.

View full text Add to dashboard Cite

show abstract

“…In the process of the transformation from financial accounting to management accounting, the data information flow in the enterprise needs to be integrated, which also plays an important role in the transformation work [6]. Managers need to identify the scope of the responsibilities of the financial and other departments, and to find out the connection points.…”

Section: Integration Of Various Data Flows In the Enterprisementioning

confidence: 99%

The Path of Enterprise Financial Accounting to Management Accounting

Meng¹

2018

dtssehs

View full text Add to dashboard Cite

The competition between enterprises is increasingly fierce, accounting work has a very important impact on the development of enterprises. Therefore, in order to achieve better development, enterprises need to transform their accounting work. At present, many enterprises are traditional financial accounting, and management accounting is obviously better than financial accounting. This article analyzes the significance, problems and effective countermeasures of the transformation from financial accounting to management accounting.

show abstract

“…The purpose of management accounting has changed over recent decades (Tucker & Lowe, 2014;Su et al, 2015;Gaffakin, 2009;Deppe, Sonderegger, Stice, Clark & Streuling, 1991;Botes, 2009;Francis & Michington, 1999). Management accounting started in the latter half of the 20 th century as a provider of relevant information to managers, in order to help them to make the best decisions.…”

Section: Introductionmentioning

confidence: 99%

“…Siegel and Sorensen (1999) suggest that universities must obtain a better understanding of the work performed by management accountants in modern corporations if they wish to meet the needs of students and corporate customers. Tucker and Lowe (2014) point out that academia and practice are 'worlds apart'-so much so that some observers are sceptical about whether a close relationship is possible, or even desirable. For many academics, a disconnect between academia and practice is still the prevailing experience (Tucker & Lowe, 2014).…”

Section: Introductionmentioning

confidence: 99%

A gap in management accounting education: fact or fiction

Botes

Sharma

2017

PAR

View full text Add to dashboard Cite

Purpose: The aim of this paper is to identify and gain insights into the gap that persists between management accounting education and practice.Design/ Methodology/ Approach: Management accounting education is examined from the four perspectives of the balanced scorecard: customer satisfaction, learning and growth, internal business and finance. The academics and practicing management accountants were selected randomly from the South African community for the study. Findings:The study establishes that differences exist between the perception of academics and practitioners regarding the perceived role of management accountants in business today.Research limitations/ implications: As one of the few studies on gaps between management accounting education and practice, the study provides insights to the potential gaps. The findings serve as a basis for further empirical and theoretical enquiries. Originality/ Value:The study extends the management accounting literature by suggesting that management accounting students are not developed with required skills to face the challenges in today's business environment.

show abstract

Practitioners are from Mars; Academics are from Venus? An Empirical Investigation of the Research – Practice Gap in Management Accounting

Cited by 40 publications

References 74 publications

Research trends in the <i>South African Journal of Human Resource Management<i>

Research trends in the <i>South African Journal of Human Resource Management<i>

The Path of Enterprise Financial Accounting to Management Accounting

A gap in management accounting education: fact or fiction

Contact Info

Product

Resources

About