Understanding practice generalisation – opening the research/practice gap
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 1 August 2016
Abstract
Purpose
The purpose of this paper is to enhance the relationship between research and practice. It addresses the question: How can practitioners’ use of generalisations be understood, with a view towards producing research-based generalisations that facilitate use in practice?
Design/methodology/approach
Language games are used to explore generalisation in practice, and the framework of pragmatic constructivism is adopted to characterise the generation of practice generalisation.
Findings
Practice is conceptualised as a complex set of clusters of organised actions run by a set of applied generalisations and driven by human intentions. Practice also encompasses reflective activities that aim to create the generalisations and reflect them into the specific circumstances to create functioning practice. Generalisations depend on underlying concepts. The formation and structure of concepts is explored and used to create the construction and use of different types of generalisation. Generalisations function as cognitive building blocks in constructing strings of interconnected functioning activities. Managers make their own functioning generalisations that, however, do not satisfy the research criteria for acceptable generalisations. The research/practice gap is shaped by the very different language games played.
Research limitations/implications
If research is to be useful to practice, the generalisations produced must methodologically articulate the types of generalisation that pervade the methods with which practitioners construct functioning activities. Further research has to give more insight into such processes.
Originality/value
The paper contributes insight into both the generalisation debate and the research/practice gap debate.
Keywords
Acknowledgements
The authors gratefully acknowledge the inspiration, suggestions and comments from Morten Raffnsøe-Møller and two anonymous reviewers. In addition, we are grateful for the feedback received at the Actor-Reality Construction conference held at Edinburgh University, 2014.
Citation
Nørreklit, H., Nørreklit, L. and Mitchell, F. (2016), "Understanding practice generalisation – opening the research/practice gap", Qualitative Research in Accounting & Management, Vol. 13 No. 3, pp. 278-302. https://doi.org/10.1108/QRAM-09-2015-0088
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited