Search results

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.

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.”

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.

The purpose of this paper is to assess the knowledge, attitudes and practices (KAP) of farmers regarding the on-farm food safety measures in the commercial layer farms in Thailand prior the implementation of the mandatory Good Agricultural Practices (GAP) standard.

The cross-sectional study was conducted through the face-to-face interview with a questionnaire in 143 GAP certified and 59 non-GAP certified farms. The levels of safety and quality measures implemented in farms were evaluated using a self-reported approach. Scoring system was applied to investigate the relationship between level of practices and its determining factors using the correlation test.

The layer hen farmers appeared to have an adequate level of knowledge on safety and quality measures; however, some misconception on recommended practices was still observed. The significant differences (p<0.001) in the regularity of practices adopted in farms were noticed between GAP and non-GAP groups. The GAP farmers have higher level of knowledge, and positive attitudes toward implementation. Only the weak positive relationships were found between all KAP variables which implied that there are other factors influencing the translation of knowledge and favorable attitudes into practices.

None of the on-farm food safety KAP report has been published in Thailand. This study highlights the gaps in the practices and issues needed to be focused by standard promoters for developing the knowledge translation programs aimed at enhancing the standard of layer farming.

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.

The aim of this paper is to gain insights into the gap that persists between management accounting education (MAE) and practice.

MAE is examined from four perspectives of the balanced scorecard (BSC), in terms of what is being taught at tertiary level: customer satisfaction, learning and growth, internal business and financial. A survey questionnaire was sent to management accountants selected randomly from a list of practicing management accountants identified by the Chartered Institute of Management Accountants in South Africa.

The study finds support for allegations that a gap exists between MAE and practice and indicates that to address this gap, a holistic focus using the four perspectives of the BSC would be useful to investigate the gap.

Previous studies in relation to the gap in management education have focused on the lack of skills provided by tertiary education. As one of the few studies to focus on the overall performance of MAE, this study identifies that the gap is not limited to the provision of adequate skills. The findings show that the gap is significant in terms of customer perspective but is not significant in relation to the internal business, learning and growth and financial perspectives of the BSC. The study provides deeper insights into the gap and will help tertiary education providers to improve their performance.

As one of the few studies on gaps between MAE and practice, the study provides insights to the potential gaps. The findings serve as a basis for further empirical and theoretical enquiries.

The study contributes to the management accounting literature by focusing on the gap in MAE using a BSC approach. Rather than single out the lack of skills provided by MAE as a reason for the gap, this paper provides information on the four areas of the BSC as ways to identify the gap.

The opportunities that the building information modeling (BIM) mode of project delivery presents warrant the need for the construction professionals to be adequately trained on BIM technology and processes. The purpose of this paper is to assess the training gaps that exist between the perceived and expected knowledge of BIM practice among construction professionals in Nigeria.

The study was carried out through a structured questionnaire survey administered on identifying training gaps among registered Nigerian construction professionals toward BIM adoption. Relevant information on the perceived and expected BIM mode of practices was systematically collected from 212 participants who are familiar with BIM concepts. The data generated were analyzed using descriptive statistics and gap analysis.

Gap analysis was employed in determining the significance of BIM training gap for various practices among the construction professionals. The most significant gaps in BIM practice with gap analysis value>1 are the project review technique and clash detection for architectural practice. Among quantity surveyors, cost estimating, preparation of bills of quantities and project budgeting are the practice areas where there are significant training gaps in adopting BIM. For engineering practices, the gap analysis reveals a significant training gap in design creation and coordination, as-built-modeling, clash detection and space management.

The research is limited to the perception of the respondents on actual and ideal BIM practices, not considering the process workflow, facility requirements and other issues that revolve round BIM adoption and implementation. It is also limited to professionals in the industry, and further studies will be appropriate to address these limitations.

The study reveals that there is a great need to meet the training gaps for BIM adoption in ensuring efficiency of construction project delivery.

The gaps that exist between the actual and expected BIM training were statistically established.

The purpose of this study is to examine the link between research and practice within the context of Islamic marketing (IM), an issue which is controversial in the literature. It offers reasonable answers that bridge the gap between research and practice, as well as the way to mitigate it.

This study uses a critical approach to analytically review the literature on IM, and relates it to research and practice.

The study finds that the advancement of knowledge on IM necessitates research and practice. There is a gap between research and practice which evolved from decades of objectivity between researchers and practitioners in the field of IM. It is necessary to search for some practicable solutions that can narrow the gap between theory and practice.

The basic limitation of this study is that IM has not yet emerged as a distinct discipline. Hence, there is limited study on IM issues in the context of research and practice.

This study makes essential contributions to the chastisement by research and practice, a theoretically new field of IM subject.

In this paper we (a pracademic, a practitioner, and an academic) aim to explore the academic/practitioner gap in social marketing and offer recommendations to close it, while amplifying existing examples of best practice from within the field. We also propose a research agenda to spur dialog and guide further investigations in this area. Insights from prior research, coupled with the co-authors’ experience and observations, indicate that a disconnect does exist between academia and practice within social marketing, though it is admittedly and unsurprisingly not uniform across contexts and disciplinary areas. Given social marketing’s identity as a practice-oriented field, there are many existing examples of academic/practitioner collaboration and the successful linkage of theory and practice that deserve to be amplified. However, the challenges associated with the very different systems and structures affecting both worlds mean the disconnect is problematic enough to warrant systematic change to ensure the two worlds are more aligned.

This paper (a pracademic, a practitioner and an academic) explores the academic/practitioner gap in social marketing and offer recommendations to close it, while amplifying existing examples of best practice from within the field. The authors also propose a research agenda to spur dialog and guide further investigations in this area.

The authors suggest five key reasons that focus should be placed upon closing the academic/practitioner gap in social marketing: demonstrating societal value by contributing to practice; embedding and developing theories in practice; adding to the social marketing literature; contributing to social marketing teaching; and communicating the value and effectiveness of social marketing. To close the gap, the authors propose specific recommendations within four broad areas: marketing the academia and practitioner collaboration offer; building ongoing relationships; creating collaborative partnerships; and changing the publishing model ensuring communications are accessible to all. They also suggest ways for social marketing associations and peak bodies to play a role.

The concept of a disconnect between academia and practice is by no means new; it has been a pervasive issue across disciplines for decades. However, this issue has not been the subject of much discussion within the social marketing literature. Recommendations outlined in this paper serve as a starting point for discussion. The authors also acknowledge that due to long standing “bright spots” in the field, numerous examples currently exist. They place an emphasis upon highlighting these examples while illuminating a path forward.

The authors suggest that the research-to-practice gap, such as that found in evidence-based management, is due in part to a lack of attention to embodied knowledge. The recommendation is for change agents to bring attention to embodied knowing when implementing change based on research. The purpose of the paper is to address the research-to-practice gap.

This is a conceptual paper that considers limitations of the predominant approach to considering the research-to-practice gap. The literature on phenomenology, feminist theory, and learning theory form the basis for exploring these challenges as well as possible solutions for transcending the research-to-practice gap.

Strategic opportunities for introducing increased corporeal understanding are advanced. The suggestions address the research-to-practice gap at three critical stages of research-based change initiatives. These include making embodied knowledge integral to change initiatives in framing research, reducing resistance, and increasing acceptance. Among the specific strategies discussed are attending to tacit knowledge when considering the change, embracing the embrained body including attending to kinesthetic resistance and starting with the body to increase acceptance when implementing change.

There has been very little previous attention to the corporeal in management research and practice, including in the organizational change literature. This paper not only increases this discussion significantly but also provides suggestions for how to move forward in practice.