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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.

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.

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.

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

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.

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

The purpose of this paper is to explore elites' prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality.

The paper draws on the elite control and capture literature to examine the occurrence of unintended consequences resulting from the process of PB. Data for this case study are derived from document analysis and semi-structured interviews.

This study demonstrates how the involvement of a non-governmental organisation (NGO) promoted PB in a Ukrainian municipality. In the process of orienting politicians and administrators to PB, its normative benefits tend to be prioritised, whilst very little attention has been paid to making inhabitants aware of their role in the process of participatory decision-making. Although PB is intended to propagate good governance and accountability, it has in fact turned out to be a means of promoting corruption and furthering the personal interests of rent-seeking actors.

The paper demonstrates how elites can capture and control PB in the context of emerging economies, thereby preventing its propagated benefits of ensuring equality, justice and emancipation in local communities from being realised.

Exploring PB in Ukraine, the authors urge that caution should be exercised with regard to the wholesale adoption of externally/NGO-propagated ideas. Each emerging economy context is distinct, and an appreciation of this uniqueness is key to the success of PB reforms in different countries.

The introduction of artificial intelligence (AI) technology has had a substantial influence on the retail industry. However, AI adoption entails considerable responsibilities and risks for senior managers. In this study, the authors developed an evaluation and selection mechanism for successful AI technology adoption in the retail industry. The multifaceted measurement and identification of critical factors (CFs) can enable retailers to adopt AI technology effectively and maintain a sustainable competitive advantage.

The evaluation and adoption of organisational AI technology involve multifaceted decision-making for management. Therefore, the authors used the analytic network process to develop an AI evaluation framework for calculating the weight and importance of each consideration. An expert questionnaire survey was distributed to senior retail managers and 17 valid responses were obtained. Finally, the Vlse Kriterijumska Optimizacija Kompromisno Resenje (VIKOR) method was used to identify CFs for AI adoption.

The results revealed five CFs for AI adoption in the retail industry. The findings indicated that after AI adoption, top retail management is most concerned with factors pertaining to business performance and minor concerned about the internal system's functional efficiency. Retailers pay more attention to technology and organisation context, which are matters under the retailers' control, than to external uncontrollable environmental factors.

The authors developed an evaluation framework and identified CFs for AI technology adoption in the retail industry. In terms of practical application, the results of this study can help AI service providers understand the CFs of retailers when adopting AI. Moreover, retailers can use the proposed multifaceted evaluation framework to guide their adoption of AI technology.