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1 – 10 of over 21000Anne L. Christensen and Claire K. Latham
This study examines the research productivity of three samples of tax scholars with accounting Ph.Ds. We compare publication activity in the pre-tenure period for each sample and…
Abstract
This study examines the research productivity of three samples of tax scholars with accounting Ph.Ds. We compare publication activity in the pre-tenure period for each sample and in the first 25, 15, and 10 years for scholars whose careers began in 1977/1978, 1987/1988, and 1993/1994, respectively. The percentage of publications in “academic” journals in the pre-tenure period has increased from 38 to 42 to 47 percent for the 77/78, 87/88, and 93/94 tax scholars, respectively. The average number of academic and professional publications combined were 3.51 for 77/78 scholars, 5.87 for 87/88 scholars, and 4.00 for 93/94 scholars.
With the rise of alternate discovery services, such as Google Scholar, in conjunction with the increase in open access content, researchers have the option to bypass academic…
Abstract
With the rise of alternate discovery services, such as Google Scholar, in conjunction with the increase in open access content, researchers have the option to bypass academic libraries when they search for and retrieve scholarly information. This state of affairs implies that academic libraries exist in competition with these alternate services and with the patrons who use them, and as a result, may be disintermediated from the scholarly information seeking and retrieval process. Drawing from decision and game theory, bounded rationality, information seeking theory, citation theory, and social computing theory, this study investigates how academic librarians are responding as competitors to changing scholarly information seeking and collecting practices. Bibliographic data was collected in 2010 from a systematic random sample of references on CiteULike.org and analyzed with three years of bibliometric data collected from Google Scholar. Findings suggest that although scholars may choose to bypass libraries when they seek scholarly information, academic libraries continue to provide a majority of scholarly documentation needs through open access and institutional repositories. Overall, the results indicate that academic librarians are playing the scholarly communication game competitively.
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Trin Thananusak and Shaz Ansari
The authors explore the emergence of altmetrics and Open Access (OA) publishing and discuss why their adoption in the management field lags behind other fields such as life…
Abstract
The authors explore the emergence of altmetrics and Open Access (OA) publishing and discuss why their adoption in the management field lags behind other fields such as life sciences. The authors draw on the status literature to discuss the knowledge production and consumption underpinned by the ‘Impact Factor’ metric and high-status ‘Toll Access’ journals and their implications. The authors explain the rise of altmetrics and OA publishing and their implications on the production and consumption of knowledge. The authors then examine the current situation, challenges and offer reflections on the management field’s progression towards a more open research regime in the digital era.
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Eva Gallardo-Gallardo and Marian Thunnissen
Conducting relevant research is a cornerstone of good academic practice. However, considering academics and practitioners’ divergent paradigms and social systems, it is…
Abstract
Conducting relevant research is a cornerstone of good academic practice. However, considering academics and practitioners’ divergent paradigms and social systems, it is challenging to undertake impactful research. Indeed, the research–practice gap remains an essential issue in human resource management research. There have been several calls for translating research for dissemination, making it more societally relevant, and beginning conversations and activities that move beyond the confines of the academic context. In fact, research on talent management (TM) has been accused of lagging in offering organizations vision and direction. Understanding the perceived causes and potential solutions for relevant problems is a real need to successfully narrow the TM research–practice gap. Thus, the purpose of this chapter is to offer an in-depth discussion on the research–practice gap in TM. To do so, we first identify the critical dimensions of research relevance that will help us to ground our discussion regarding the applicability of current academic TM research. By doing this, we seek to understand better what is happening with TM research, which should then help provide insights into how its practical impact can be improved.
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Basil P. Tucker and Matthew Leach
Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint…
Abstract
Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint of nursing, how this gap is perceived and what challenges may be involved in bridging it.
Design/Methodology/Approach: The current study compares the findings of Tucker and Parker (2014) with both quantitative as well as qualitative evidence from an international sample of nursing academics.
Findings: The findings of this study point to the differing tradition and historical development in framing and addressing the research–practice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the research–practice gap.
Research Implications Despite disciplinary differences, we suggest that a closer engagement of academic research in management accounting with practice “can work,” “will work,” and “is worth it.” Central to a closer relationship with practice, however, is the need for management accounting academics to follow their nursing counterparts and understand the incentives that exist in undertaking research of relevance.
Originality/value: The current study is one of the few that has sought to look to the experience of other disciplines in bridging the gap. Moreover, to our knowledge, it is the first study in management accounting to attempt this comparison. In so doing, our findings provide a platform for further considering how management accounting researchers, and management accounting as a discipline might, in the spirit of this study’s title, “Learn from the Experience of Others.”
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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.
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Megan Y.C.A. Kek and Sara Hammer
In this chapter, we report on a meta-analysis of 30 refereed journal articles published between 1996 and 2015 by academic developers from Australasia, Britain and South Africa. We…
Abstract
In this chapter, we report on a meta-analysis of 30 refereed journal articles published between 1996 and 2015 by academic developers from Australasia, Britain and South Africa. We used a disciplinary lens to examine academic development research during this period. Specifically, we analysed the academic development literature to identify ‘ways of knowing’, the extent of explicit use of theories and research methods. Findings indicate that academic development research continues to be largely experiential, under-theorised and fragmentary. Articles analysed tended to fall within three research clusters, including education and educational psychology; professional learning and scholarship of learning and teaching; and sociology and philosophy. Qualitative research methods and psychological and sociological disciplinary lenses were dominantly referenced and adopted.
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.
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S.Arzu Wasti and Christopher Robert
This study evaluated the practical relevance of the academic literature on international human-resources management (IHRM). To this end, 304 IHRM articles published in nine…
Abstract
This study evaluated the practical relevance of the academic literature on international human-resources management (IHRM). To this end, 304 IHRM articles published in nine academic and eight practitioner journals during 1991–2000 were examined. Results suggested that academics and practitioners varied in their focus on HR topics, geographical regions, and cultural vs. institutional variables. In addition, academics were interested in individual level outcomes as opposed to practitioners, who were primarily concerned with organizational performance. Finally, citation patterns revealed little interaction between academics and practitioners, and academics appeared to be unconcerned with discussing the practical implications of their work.
Using bibliometrics to examine eight core journals in the year 2000 for the disciplines of higher education and library science, characteristics of the authors were determined…
Abstract
Using bibliometrics to examine eight core journals in the year 2000 for the disciplines of higher education and library science, characteristics of the authors were determined, including gender or sex; Carnegie Classification or institutional affiliation; and position of the authors. Characteristics of the articles were also examined, including the research methods used such as descriptive statistics, inferential statistics, or qualitative analysis. A content analysis of each article was performed to determine the subjects discussed in each literature. For both disciplines, it was learned that males publish more, the highest Carnegie Classification, extensive research institutions, were represented the most, and authors came from academic departments other than their own disciplines. In higher education, inferential statistics were used frequently; in library and information descriptive statistics were used frequently; both disciplines failed to use research methodologies regularly. From these findings, it appears that both disciplines are still emerging and are in their early stages of development.