Special issue on Qualitative approaches to practice-relevant management accounting research

Citation

ter Bogt, H. and van Helden, J. (2010), "Special issue on Qualitative approaches to practice-relevant management accounting research", Qualitative Research in Accounting & Management, Vol. 7 No. 2. https://doi.org/10.1108/qram.2010.31407baa.002

Special issue on Qualitative approaches to practice-relevant management accounting research

Article Type:Call for papers From: Qualitative Research in Accounting &Management, Volume 7, Issue 2

Guest Editors: Henk ter Bogt and Jan van Helden, University of Groningen, The Netherlands

Is it sufficient that academic research meets scientific criteria, or is its practical significance also important? Answering this question is especially relevant with respect to fields of academic expertise that are intrinsically related to practice, such as management accounting. There may be various reasons underlying the pursuit of practical relevance in research, such as a desire to contribute to solving practical problems, or an intention to serve the interests of stakeholders of academic research, such as governments and businesses. However, opinions about the importance of achieving practical relevance in research tend to be controversial. It has been noted that the practical impact of research may emerge only after a considerable length of time; further, some researchers believe that an emphasis on practical orientation can undermine academic values.

Management accounting research has been criticized for providing too little specific guidance for improving practice. However, since qualitative research is often more organization-specific, it may facilitate a stronger focus on the technical core of the subject, enabling scholars to support and develop the practical field more effectively.

This special issue of Qualitative Research in Accounting & Management aims to stimulate the debate about qualitative approaches to practice-relevant research in management accounting. The following themes may be interesting in this respect:

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  ^.What tensions arise between the pursuit of practice-relevant research outcomes and the advancement of knowledge and theory in management accounting research?

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  ^.Which qualitative methodologies and methods can be considered to enhance the practical relevance of management accounting research?

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  ^.How can various qualitative research approaches bridge the gap between academically sound and practice-relevant management accounting research?

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  ^.What role should academics play in working together with practitioners and/or consultants to enhance the practical impact of their management accounting research?

Researchers are invited to submit a full-length paper related to the general theme of this special issue by 31 March 2011. Submissions should be made via the QRAM online system at http:// mc.manuscriptcentral.com/qram (please specify submission to this special issue). The papers will be subjected to the regular review procedures of the journal. Potential authors who wish to discuss the suitability of their ideas for a paper in this area are invited to contact the Guest Editors of this special issue.

For further information, please contact the Guest Editors:

Henk ter Bogt, University of Groningen, The NetherlandsE-mail: h.j.ter.bogt@rug.nl

Jan van Helden, University of Groningen, The NetherlandsE-mail: g.j.van.helden@rug.nl