This study makes three novel contributions to the “relevance literature” in management accounting. First, it adopts a distinct theoretical vantage point to organize, analyze, and interpret empirical evidence. Second, it captures practice-based views about the nature and extent of the divide between research and practice. Third, it provides a foundational assessment of the generalizability of the gap by examining perceptions of it across two different geographic contexts.
We express our appreciation to those representatives of professional bodies who participated in this study. This paper greatly has benefited greatly from the insightful and constructive comments of Jane Broadbent, Kim Langfield-Smith, Theresa Libby, Cheryl McWatters, Shane Dikolli, James Guthrie, Bob Kaplan, Richard Laughlin, Murray Lindsay, Alan Lowe, Ken Merchant, Sven Modell, Lee Parker, Stefan Schaltegger, and Mark Young, as well as the suggestions made by participants at the American Accounting Association, Management Accounting Section Research and Case Conference (2016).
Tucker, B.P. and Lawson, R. (2016), "Moving Academic Management Accounting Research Closer to Practice: A View from US and Australian Professional Accounting Bodies", Advances in Management Accounting (Advances in Management Accounting, Vol. 27), Emerald Group Publishing Limited, Bingley, pp. 167-206. https://doi.org/10.1108/S1474-787120160000027005
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