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

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.

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.

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.

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.

The purpose of this paper is to expand on some of the points made in Ken Merchant's paper (this issue) in connection with the research‐practice gap.

Aiming to be provocative for the purpose of evoking further discussion, this commentary adopts the perspective that some deeply rooted misconceptions about the nature and production of scientific knowledge underpin the research‐practice gap.

There are three key findings. First, contrary to popular belief, practical knowledge does not simply derive from basic (“scientific”) knowledge “trickling down” to practice; instead, basic knowledge needs to be transformed into a theory or phronesis of management accounting in a manner that reflects the context and purpose of organizations. Practical knowledge therefore becomes a distinct and rigorous mode of knowing in its own right, no less important than basic knowledge. Second, the adoption of field research or the case study method may be the only way to overcome all of the dimensions associated with the “data problem” existing in management accounting. Finally, a strong argument can be made to suggest that the research‐practice gap and its epistemological underpinnings not only impede the discipline's ability to carve out its own unique intellectual identity (Malmi and Granlund), but they also explain the discipline's inability to produce a cumulative body of knowledge.

The paper suggests that a key step, among others, in addressing the researcher‐practitioner gap is the need to overcome philosophical misconceptions about the nature and production of scientific knowledge. This perspective has not received significant coverage in accounting.

The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts.

The study relies on the case study approach, which was used to present pioneer experiences in the field of application of the model on local government's level, namely, in the USA, England and South Africa. This paper was done by reviewing the original balanced scorecard literature and writings regarding the public and local government sector. This literature formed the basis for analyzing the various sections of study.

Balanced scorecard is one of the important models for developing and measuring local performance. International experiences under study confirmed that application of the model requires the following: The availability of bureaucratic will at the local level to apply the model, necessity of capacity building of local government units to apply it, introduction of institutional and strategic changes to the local units to be able to build their own performance cards, as well as strengthening local information systems, and not standardizing the performance cards at the different local administrative units.

This study will be useful for scholars, policymakers and local executive leaders on ways to apply the balanced scorecards at the local government units.

This study examines liberal second-wave feminists’ writings about cooking. Most scholarship of liberal feminism has focused on the attempts to integrate women into previously male-dominated public spaces such as higher education, the professions, and political office. Less attention has been paid to how these feminists politicized feminized spaces such as the home. A longstanding tension between the housewife role and feminist identities has led many to theorize that feminists avoid or resent domestic tasks. However, I argue that some liberal feminists in the 1960s, 1970s, and 1980s suggested engaging with cooking in subversive ways that challenged patriarchal institutions and supported their political goals.

I analyze 148 articles about cooking in Ms. magazine between 1972 and 1985. I also analyze the copy and recipes within four community cookbooks published by liberal feminist organizations.

I find that liberal feminists suggested utilizing time- and labor-saving cooking methods, encouraged men to cook, and proposed that women make money from cooking. These three techniques challenged the traditional division of domestic labor, supported women’s involvement in the paid workplace, and increased women’s control of economic resources.

This study turns the opposition between feminism and feminized tasks on its head, showing that rather than avoiding cooking, some liberal feminists proposed ways of cooking that challenged patriarchal institutions. I show how subordinate populations can develop ways of subversively engaging with tasks that are typically seen as oppressive, using them in an attempt to advance their social position.

The number of gardening-based mental health interventions is increasing, yet when the literature was last reviewed in 2003, limited evidence of their effectiveness was identified. The purpose of this paper is to evaluate the current evidence-base for gardening-based mental health interventions and projects through examining their reported benefits and the quality of research in this field.

Studies evaluating the benefits of gardening-based interventions for adults experiencing mental health difficulties were identified through an electronic database search. Information on the content and theoretical foundations of the interventions, the identified benefits of the interventions and the study methodology was extracted and synthesised.

Ten papers published since 2003 met the inclusion criteria. All reported positive effects of gardening as a mental health intervention for service users, including reduced symptoms of depression and anxiety. Participants described a range of benefits across emotional, social, vocational, physical and spiritual domains. Overall the research was of a considerably higher quality than that reviewed in 2003, providing more convincing evidence in support of gardening-based interventions. However, none of the studies employed a randomised-controlled trial design.

There is a need for further high-quality research in this field. It is important that adequate outcome measures are in place to evaluate existing gardening-based mental health interventions/projects effectively.

This paper provides an up-to-date critique of the evidence for gardening-based mental health interventions, highlighting their potential clinical value.

We examine the role of financial and nonfinancial performance measures in managing revenues derived from life cycles of a type of intellectual property products − motion pictures.

Our study focuses on the first two markets in which audiences can watch a motion picture – the upstream theatrical market and the downstream home video market. We combine data collected from numerous public and proprietary sources and form a final sample of 654 motion pictures. Then we perform regression analysis on the data.

First, three measures of a movie’s performance in the theatrical market, opening box office revenue, peak rank, and weeks at the peak rank, have positive effects on subsequent revenues in the home video market. Second, the same set of performance measures also predicts the motion picture’s life span in the theatrical market. Third, when the actual life span of a motion picture in the theatrical market deviates from its predicted value, the total return on investment in the motion picture decreases.

We do not have data on other downstream markets related to motion pictures, such as pay-per-view and online video streaming.

This study suggests that the public and proprietary data can be used to inform managerial decisions regarding intellectual property product life cycles.

This is the first accounting study that directly examines life cycle revenues of intellectual property products. We also extend literature on revenue driver and revenue management research to the product level.