The practical relevance of management accounting research and the role of qualitative methods therein: The debate continues

Abstract

Purpose

The purpose of this paper is to present and analyze the opinions of a number of editors of accounting journals on the value they attach to the practical relevance of management accounting research and the potential role of qualitative methods in conducting this type of research.

Design/methodology/approach

This paper collects together commentaries from these journal editors about the theme indicated above, together with an overview and reflections by the editors of this special issue.

Findings

The journal editors do not regard a lack of practical relevance in management accounting research as a key concern. Most of them see practice‐relevance and theoretical advancement as complementary, while the latter is given by far the most weight as the core of academic work. Furthermore, most journal editors have no clear preference for either qualitative or quantitative research in relation to the practical relevance issue. Neither do they seem to have strong opinions about the specific benefits of qualitative methods in practice‐relevant studies. In their commentaries, the editors of this special issue advocate a stronger connection between the needs of practitioners and the content of the research, more interventionist research in which practitioners and researchers work together, and a greater focus on communication between academics and practitioners about the practical implications of management accounting research. The special issue editors specifically emphasize the importance of this communication in relation to safeguarding the “support” of various groups in society for academic research.

Practical implications

The paper contributes to the ongoing debate about the practical relevance of management accounting research, and particularly to the role of qualitative methods in practice‐relevant studies.

Originality/value

By collecting and analyzing the opinions of editors of several prominent accounting journals on the practice‐relevance of the research in this field, a contribution is made to the ongoing debate about this issue.

Citation

ter Bogt, H. and van Helden, J. (2012), "The practical relevance of management accounting research and the role of qualitative methods therein: The debate continues", Qualitative Research in Accounting & Management, Vol. 9 No. 3, pp. 265-273. https://doi.org/10.1108/11766091211257470