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Article
Publication date: 19 November 2015

Nicole V.S. Ratzinger-Sakel and Glen L. Gray

The Pathways Commission on Accounting Higher Education Report (2012) recommends turning the accounting profession into a learned profession through the purposeful integration of…

Abstract

The Pathways Commission on Accounting Higher Education Report (2012) recommends turning the accounting profession into a learned profession through the purposeful integration of accounting research, education and practice. This paper develops an approach to identifying and quantifying the specific dimensions of the gap between the accounting academic and practice communities, thereby contributing to moving the accounting profession to a learned profession. For this we focus on audit research, because the discussion of the perceived gap between audit research and audit practice is extensive; yet no one has actually quantified that gap to date. While researchers have classified and quantified audit research, no one has done likewise for publications issued by the practice community. We choose the 38 distinct recommendations in the Advisory Committee on the Auditing Profession (ACAP) Final Report as an initial benchmark. We compare those recommendations to the 16 audit research themes from Lesage and Wechtler (2012) and to the publications spanning 33 years of audit research posted on the American Accounting Association website. Eight Lesage and Wechtler themes, comprising 50% of the themes, were not explicitly included in any ACAP distinct recommendation. Conversely, seven distinct recommendations had zero direct matches in the audit literature. This gap suggests future research opportunities in terms of exploring underrepresented topics and, maybe more importantly, the reasons why some topics are underrepresented.

Details

Journal of Accounting Literature, vol. 35 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 24 June 2019

Jesús De Frutos-Belizón, Fernando Martín-Alcázar and Gonzalo Sánchez-Gardey

The knowledge generated by academics in the field of management is often criticized because of its reduced relevance for professionals. In the review of the literature, the…

Abstract

Purpose

The knowledge generated by academics in the field of management is often criticized because of its reduced relevance for professionals. In the review of the literature, the authors distinguish between three streams of thought. The review of the literature and the understanding of the research streams that have been addressed by the academic–practitioner gap in management has allowed to clarify that what truly underlies each of these approaches is a different assumption or paradigm from which the management science focusses.

Design/methodology/approach

This paper reviews the main approaches that have analysed this topic, drawing a number of conclusions.

Findings

The knowledge generated by academics in the field of management is often criticized because of its reduced relevance for professionals. In the review of the literature, the authors distinguish between three main perspectives. The review of the literature and the understanding of the research streams that have been addressed by the academic–practitioner gap in management has allowed us to clarify that what truly underlies each of these approaches is a different assumption or paradigm from which the management science focusses. To represent the findings of the literature review in this sense, the authors will present, first, a model that serves as a framework to interpret the different solutions proposed in the literature to close the gap from a positivist paradigm. Subsequently, they question this view through a reflection that brings us closer to a more pragmatic and interpretive paradigm of management science to bridge the research–practice gap.

Originality/value

In recent studies, researchers agree that there is an important gap between management research and practice, which may bear little resemblance to each other. However, the literature on this topic does not seem to be guided by a rigorously structured discourse and, for the most part, is not based on empirical studies. Moreover, a sizeable body of literature has been developed with the objective of analysing and contributing solutions that reconcile management researchers and professionals. To offer a more systematic view of the literature on this topic, the paper classifies previous approaches into three different perspectives based on the ideas on which they are supported. Finally, the paper concludes with some reflections that could help to reorient the paradigm from which the management research is carried out.

Book part
Publication date: 18 July 2017

Rebecca Bloch, Gary Kleinman and Amanda Peterson

The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice.The authors (1) present a comprehensive…

Abstract

The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice.

The authors (1) present a comprehensive literature review in the academic/practitioner gap arena, and (2) develop a theoretical background for it. Further, they identify (3) the different information needs of these groups using value group theory and (4) the inherent factors and personality traits that influence career choice. Next, they (5) evaluate the values of each subgroup. They then (6) theorize what types of accounting research would interest each. They argue that (7) individuals who enter the academy differ from those who enter practice, and (8) the socialization processes and the impact of the professional setting (practice or academe) on behaviors further the separation of academic research from practitioner needs.

This paper is theoretical. It suggests that bridging the gap will be difficult. The study is theoretical. The limitation is that it does not empirically test the relationships hypothesized. By providing a comprehensive model of factors underlying the gap, however, it can be a fruitful source of research ideas for years to come. The implications are that it will be difficult to bridge the gap between accounting practitioners and academics. Having a greater understanding of the causes of the gap, however, may be very useful in fostering thought as to how to overcome it.

Prior literature on the topic is largely atheoretical. This paper is the first to develop a broad theory of the gap.

Details

Parables, Myths and Risks
Type: Book
ISBN: 978-1-78714-534-4

Keywords

Article
Publication date: 18 August 2023

Florian Philipp Federsel, Rolf Uwe Fülbier and Jan Seitz

A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The…

Abstract

Purpose

A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.

Design/methodology/approach

The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.

Findings

The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.

Practical implications

The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.

Originality/value

To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 6 November 2017

Nathan Kunz, Luk N. Van Wassenhove, Maria Besiou, Christophe Hambye and Gyöngyi Kovács

This paper is based on a panel discussion at EurOMA 2015. The purpose of this paper is to identify a number of barriers to relevant research in humanitarian logistics. The authors…

2532

Abstract

Purpose

This paper is based on a panel discussion at EurOMA 2015. The purpose of this paper is to identify a number of barriers to relevant research in humanitarian logistics. The authors propose a charter of ten rules for conducting relevant humanitarian research.

Design/methodology/approach

The authors use operations management literature to identify best practices for doing research with practice. The authors compile, condense and interpret opinions expressed by three academics and one practitioner at the panel discussion, and illustrate them through quotes.

Findings

The increasing volume of papers published in the humanitarian logistics literature has not led to a proportional impact on practice. The authors identify a number of reasons for this, such as poor problem definition, difficult access to data or lack of contextualization. The authors propose a charter of ten rules that have the potential to make humanitarian logistics research more relevant for practice.

Practical implications

By developing best practices for doing relevant research in humanitarian logistics, this paper enables the academic community and practice to better work together on relevant and impactful research projects. Academic knowledge combined with practice-inspired problems has the potential to generate significant improvements to humanitarian practice.

Originality/value

This paper is the first to address the problem of relevance of humanitarian logistics research. It is also one of the few papers involving a practitioner to discuss practical relevance of research. Through this unique approach, it is hoped that this paper provides a set of particularly helpful recommendations for researchers studying humanitarian logistics.

Details

International Journal of Operations & Production Management, vol. 37 no. 11
Type: Research Article
ISSN: 0144-3577

Keywords

Book part
Publication date: 23 November 2016

Basil P. Tucker and Raef Lawson

This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia.

Abstract

Purpose

This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia.

Methodology/approach

The current study extends the work of Tucker and Lowe (2014) by comparing and contrasting their Australian-based findings with evidence from a questionnaire survey and follow-up interviews with senior representatives of 18 US state and national professional accounting associations.

Findings

The extent to which academic research informs practice is perceived to be limited, despite the potential for academic research findings to make a significant contribution to management accounting practice. We find similarities as well as differences in the major obstacles to closer engagement in the US and Australia. This comparison, however, leads us to offer a more fundamental explanation of the divide between academic research and practice framed in terms of the relative benefits and costs of academics engaging with practice.

Research implications

Rather than following conventional approaches to ‘bridging the gap’ by identifying barriers to the adoption of research, we suggest that only after academics have adequate incentives to speak to practice can barriers to a more effective diffusion of their research findings be surmounted.

Originality/value

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.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

Keywords

Article
Publication date: 26 February 2014

Basil P. Tucker and Alan D. Lowe

The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and

4832

Abstract

Purpose

The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and practice.

Design/methodology/approach

Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia.

Findings

Professional accounting bodies perceive the gap between academic research and practice in management accounting to be of limited concern to practitioners. The two most significant barriers to research utilisation by practitioners are identified as: difficulties in understanding academic research papers; and limited access to research findings. In acting as a conduit between the worlds of academia and practice, professional bodies have an important role to play by demonstrating the mutual value to both academics and practitioners resulting from a closer engagement between MA research and practice.

Research limitations/implications

As one of the few empirically-based, theoretically informed investigations exploring the research-practice gap in management accounting, this study provides insights rather than “answers”. Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry.

Originality/value

This study contributes to the conversation about the “research-practice gap” in management accounting by adopting a distinct theoretical vantage point to organize, analyse and interpret empirical evidence obtained from Australian professional accounting bodies about management accounting practice.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 21 March 2016

Basil P. Tucker and Stefan Schaltegger

The purpose of this paper is to compare and contrast perceptions about the research-practice “gap” as it may apply within management accounting, from the perspective of…

3496

Abstract

Purpose

The purpose of this paper is to compare and contrast perceptions about the research-practice “gap” as it may apply within management accounting, from the perspective of professional accounting bodies in Australia and Germany.

Design/methodology/approach

The findings reported in this paper is based on the collection and analysis of data from interviews with 19 senior representatives from four Australian Professional bodies and 14 representatives of German Professional accounting bodies.

Findings

In Australia and Germany, there exist common as well as unique barriers preventing a more effective engagement of academic research with practice. Common to both countries is the perception that the communication of research represents a major barrier. In Australia, practitioner access to academic research is seen to be a principal obstacle; in Germany, the relevance of topics researched by academics is perceived to represent a significant barrier to academic research informing practice.

Research limitations/implications

This paper directly engages with, and extends recent empirically based research into the extent to which academic research may “speak” to management accounting practice. It extricates both common and specific barriers contributing to the oft-quoted “research-practice gap” in management accounting, and points to the pivotal nature of an intermediary to act as a conduit between academics and practice.

Originality/value

By investigating this issue in two quite different cultural, educational, academic and practice contexts, this paper provides much-needed empirical evidence about the nature, extent and pervasiveness of the perceived research-practice gap in management accounting, and provides a basis for further investigation of this important topic.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 January 2018

Chuanfu Chen, Qiao Li, Zhiqing Deng, Kuei Chiu and Ping Wang

The purpose of this paper is to understand how Chinese library and information science (LIS) journal articles cite works from outside the discipline (WOD) to identify the impact…

Abstract

Purpose

The purpose of this paper is to understand how Chinese library and information science (LIS) journal articles cite works from outside the discipline (WOD) to identify the impact of knowledge import from outside the discipline on LIS development.

Design/methodology/approach

This paper explores the Chinese LIS’ preferences in citing WOD by employing bibliometrics and machine learning techniques.

Findings

Chinese LIS citations to WOD account for 29.69 percent of all citations, and they rise over time. Computer science, education and communication are the most frequently cited disciplines. Under the categorization of Biglan model, Chinese LIS prefers to cite WOD from soft science, applied science or nonlife science. In terms of community affiliation, the cited authors are mostly from the academic community, but rarely from the practice community. Mass media has always been a citation source that is hard to ignore. There is a strong interest of Chinese LIS in citing emerging topics.

Practical implications

This paper can be implemented in the reformulation of Chinese LIS knowledge system, the promotion of interdisciplinary collaboration, the development of LIS library collection and faculty advancement. It may also be used as a reference to develop strategies for the global LIS.

Originality/value

This paper fills the research gap in analyzing citations to WOD from Chinese LIS articles and their impacts on LIS, and recommends that Chinese LIS should emphasize on knowledge both on technology and people as well as knowledge from the practice community, cooperate with partners from other fields, thus to produce knowledge meeting the demands from library and information practice as well as users.

Details

Journal of Documentation, vol. 74 no. 1
Type: Research Article
ISSN: 0022-0418

Keywords

Abstract

Details

Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

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