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The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices.

Drawing on language game theory and pragmatic constructivism, the paper analyzes the “practice doing” embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM with the aim of revealing how they contribute to the development of a performativity in management accounting topos that integrates facts, possibilities, values and communication.

The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make functional actions within the practice of inter-organizational cost management. Together, the articles provide conceptual rigour with a complexity in content that can encompass the four dimensions of integration.

In providing a framework for analyzing practice relevance, the paper has implications for contemporary discussions on doing research that is relevant for practice.

The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice-relevant knowledge and identifying areas requiring more research.

In marketing, as in other areas of management studies, there is a feeling abroad that lines of communication need to be improved between those who work largely in the academic sphere and the practitioner community. Introduces the papers presented in this special issue, which explore the nature of the “academic‐practitioner divide”, investigates the reasons for it and the barriers to communication that exist, and put forward ideas for improving the effectiveness of academic‐practitioner collaboration. However, members of the academic community should carefully avoid a headlong and uncritical rush for managerial relevance, since their claim to a unique position in the knowledge production process relies on maintaining objectivity and a certain distance from the day‐to‐day pressures of marketing management.

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

This study aims to examine the archives’ role in Portuguese public policies from 1976 to 2021, based on an analysis of decision-making and support mechanisms, as well as other legal and normative instruments (diplomas) associated with relevant policies and legal actions in government programs, major planning options, sectoral programs and legislation.

The investigation was based on a qualitative methodological framework that follows the document analysis method, consisting of four phases: research; first reading; critical reading and data collection; and analysis and interpretation.

Survey results identified the presence of the archives on government agendas and supported tracing an evolution in the development and application of measures in this area. Additionally, it was possible to relate these measures to socioeconomic and political contexts and to previously identified reference studies. The conclusion is that the place of archives in Portuguese public policies between 1976 and 2021 was still based in historical and heritage dimensions, excluding the aspect of information management, which was not even included within the concept of archives.

This is an original case study of the state of Portuguese archive policies, compared against reference works such as Couture(1998) and more recent national developments as considered in the works of Silva(2019).

The purpose of this paper is to underscore the fundamental importance of relevance to an applied field such as supply chain management (SCM). It is argued that simultaneity of research rigor and relevance is necessary to assert claims of impact.

This paper acts as a reflective essay, inductive reasoning and prescriptive framework.

Impact needs to be evaluated based on both rigor and relevance, and not exclusively based on whether a paper is published in a “top-tier” journal. Without relevance, academic research in SCM will cease to be of practical importance.

The primary limitation is that this is a conceptual paper relying on logical arguments.

The paper exhorts academics in SCM to recognize and insure practical relevance in their research. It develops strong arguments for why such a combined focus is needed and should be encouraged by journals.

Thought provoking paper intended to change how the field evaluates research for its impact. General strategies for increasing relevance in academic research are offered.

The purpose of this paper is to encourage the reader to think differently about service-related issues and to strive to conduct service research that makes a transformational impact on individuals, organizations and society. The authors suggest that service researchers are in an excellent position to develop research that matters by making stronger connections with theory and elevating purely applied research to research that is higher in both practical relevance and methodological rigor.

This paper takes a conceptual approach, connecting pertinent literature with new ideas highlighted in this special issue.

This paper proposes that service researchers look beyond traditional service applications, take a multi-disciplinary approach to problem-solving and make greater strides towards connecting theory and practice. The authors propose a Model of Rigorous and Relevant Research, and call for fresh thinking across a wide range of research areas, including enhancing the customer experience, crafting innovation, integrating technology and measuring service outcomes.

The originality of this essay lies in its focus on revitalizing the discussion on relevance and rigor as a path forward for service research. Additionally, this paper offers new insights on core management aspects of service provision that provide a solid platform for future work in service research.

This paper proposes to rethink the concepts of relevance and usefulness and their relation to the theory–practice gap in management research.

On the basis of the cognitive-linguistic relevance theory or inferential pragmatics, supplemented by insights from information science, we define relevance as a general conceptual category, while reserving usefulness for the instrumental application in a particular case.

There is no reason to hold onto the difference between theoretical and practical relevance, nor to distinguish between instrumental and conceptual relevance.

This novel approach will help to clarify the confusion in the field and contribute to a better understanding of the added value of management research.

The discussion of rigor vs relevance is an ongoing debate in academic environment. Ambitions to fulfill one of these two objectives might not exclude the other. Instead, they could and should be achieved simultaneously. However, what seems to be missing in supply chain management (SCM) research is the unfolding of symmetrical balance between the two dimensions of relevance – theoretical vs practical relevance. The purpose of this paper is to advance the understanding of this symmetrical balance and to change the conversation to also include the practical relevance dimension.

The paper is based on literature studies as well as the results of a questionnaire survey distributed to the Danish Supply Chain Panel consisting of 113 supply chain executives (as per the beginning of 2017). A short interview about the questionnaire results was also carried out with three panel members.

With an increased focus on journal rankings, there is a risk of pursuing more theoretically relevant SCM research at the expense of practically relevant SCM research. Both types of relevance are important for growing the discipline. But the current development seems to favor theoretical relevance, further widening the gap with respect to practical applications. Practical relevance is important both in the knowledge production and in the knowledge transfer stages.

There is a need to further explore different resources to close the gap between theoretical and practical relevance in SCM research. Researchers ought to follow an ambidextrous research strategy. This paper advises to bring back the core of the profession – the research process. This paper encourages researchers to be more creative and intensify the focus, equally, on both the theoretical and practical relevance in their research.

This research showcases a variety of different approaches for researchers to engage with practice so as to reduce any prejudices from both sides and enhance SCM decision-making processes. This paper recommends adding a new type of paper “practical paper” and including practitioners in the review board to evaluate the practical content of the research paper. This initiative would strengthen the interaction between researchers and practitioners.

This paper provides new insights on the need for symmetrical balance between theoretical and practical relevance being important for both academia and practice.

This paper aims to illuminate the characteristics of Analytic and Continental scholarship to generate a deeper appreciation for both writing styles in the consumer culture theory (CCT) community.

Two CCT researchers discuss the merits of Analytic and Continental scholarship in an accessible dialogical format.

Analytic ideals of scholarship, espoused by elite academic journals, include conceptual rigor, logical claims, theoretical coherence, researcher agnosticism and broad generalizability. Continental ideals of scholarship, more likely to be espoused by niche and/or critical journals, include creative writing, holistic interpretation, intellectual imagination, political provocation and deep contextualization.

This dialogue may build more understanding across variously oriented scholars, literatures, and journals in the CCT community.

The purpose of the current paper is to identify the factors responsible for achieving business sustainability. This paper further attempts to develop a conceptual framework that can help SMEs to achieve viable business growth through improved sustainable performance.

The study follows a methodical examination of literature published on SMEs during COVID-19. Specifically, the combination of keywords has primarily centred on SMEs, Business Practices, COVID-19 and Pandemic. The 155 research papers identified for the analysis have been classified as per geographical spread, type of papers, central theme, and theoretical foundations, which finally is followed by rigourous thematic analysis.

This research contributes to the SME literature by providing methodological, conceptual and practical rigour. The framework proposed by the research covers all the relevant areas which can be useful in preparing sustainable business trajectory for SMEs. It outlines the required directives for designing sustainable business practices for SMEs and includes macro and micro determinants. It also opens up future research avenues in different areas identified in the research. Future research can be performed on comparing business practices of SMEs across the emerging and developed economies.

In this study, we propose a framework that enables the design of sustainable business practices and thereby supports SMEs to combat any uncertain events or shocks. SMEs that can work on adopting sustainable business practices may sculpt novel avenues for growth and competitive advantage for their business.

The study is distinctive in nature as it is based on the examination of literature published during a phenomenological event (COVID-19) which depicts the sudden and unaccounted disruptions faced by SMEs and thereby strategies formulated around the significant glitches.