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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.”

The purpose of this paper is to examine two of Feldman and Bolino's proposals: career anchor plurality and career anchor relationships.

A novel method for examining the relationships between career anchors called “indices of mutual presence” is developed for this study to generate meaningful results from ordinal and ipsative career anchor data.

Evidence for some individuals having multiple career anchors was found. Complementary and exclusivity career anchor relationships are identified and a model for representing them is presented. The importance and possible benefit of understanding both an individual's preferred and “unpreferred” anchors is discussed. The non-reflexive nature of career anchors is explored and the idea of “mutually” exclusive career anchors is rejected. Weaknesses in the octagon shaped career anchor relationships diagram presented by Feldman and Bolino are discussed.

Despite the benefits associated with forced-choice assessments, some have expressed concern because of the nature of this type of evaluation. Each time an item is preferred, another item must be “unpreferred.” Thus, for one item to have a high preference count, some other item must necessarily have lower preference counts. The resulting data is ordinal rather than interval or ratio. It contains information regarding order of preference, but provides little insight into magnitude of preference. This makes it difficult to identify and examine how much more or less one individual prefers an item when compared to another individual.

The second property of forced-choice data that raises concern is its ipsative nature. As respondents are constrained to unprefer an item each time the prefer one, the total preference counts remain the same for every individual. As a result, the preference scores for every individual will always sum to the same value. When data has this property, it is called ipsative. Ipsative data is not free to vary, and thus statistical methods which analyze variance may yield spurious results. Thus, traditional factorial statistical methods cannot be appropriately used with ipsative data (Baron, 1996; Bartram, 1996; Closs, 1996). It is commonly believed that researchers trade ease of use and accuracy for fewer available statistical tools when using forced-choice methods. However, this paper attempts to use “indices of mutual presence” developed for this study (described below) that do not rely on variance to generate meaningful results from ipsative career anchor data.

The study this chapter reports focuses on how network theory contributes to the understanding of the internationalization process of SMEs and measures the effect of network capability on performance in international trade and has three research objectives.

The first objective of the study relates to providing new insights into the international market development activities through the application of a network perspective. The chapter reviews the international business literature to ascertain the development of thought, the research gaps, and the shortcomings. This review shows that the network perspective is a useful and popular theoretical domain that researchers can use to understand international activities, particularly of small, high technology, resource-constrained firms.

The second research objective is to gain a deeper understanding of network capability. This chapter presents a model for the impact of network capability on international performance by building on the emerging literature on the dynamic capabilities view of the firm. The model conceptualizes network capability in terms of network characteristics, network operation, and network resources. Network characteristics comprise strong and weak ties (operationalized as foreign-market entry modes), relational capability, and the level of trust between partners. Network operation focuses on network initiation, network coordination, and network learning capabilities. Network resources comprise network human-capital resources, synergy-sensitive resources (resource combinations within the network), and information sharing within the network.

The third research objective is to determine the impact of networking capability on the international performance of SMEs. The study analyzes 11 hypotheses through structural equations modeling using LISREL. The hypotheses relate to strong and weak ties, the relative strength of strong ties over weak ties, and each of the eight remaining constructs of networking capability in the study. The research conducts a cross-sectional study by using a sample of SMEs drawn from the telecommunications industry in Ireland.

The study supports the hypothesis that strong ties are more influential on international performance than weak ties. Similarly, network coordination and human-capital resources have a positive and significant association with international performance. Strong ties, weak ties, trust, network initiation, synergy-sensitive resources, relational capability, network learning, and information sharing do not have a significant association with international performance. The results of this study are strong (R2=0.63 for performance as the outcome) and provide a number of interesting insights into the relations between collaboration or networking capability and performance.

This study provides managers and policy makers with an improved understanding of the contingent effects of networks to highlight situations where networks might have limited, zero, or even negative effects on business outcomes. The study cautions against the tendency to interpret networks as universally beneficial to business development and performance outcomes.

Theory is needed for a discipline to mature. This research aims to provide a summary analysis of the theories being used in contemporary logistics and supply chain management (SCM) studies.

A comprehensive literature review of articles appearing in five top tier logistics and SCM journals is conducted in order to identify how often theory is used and to classify the specific theories used. An analysis of the theoretical categories is presented to explain the type and frequency of theory usage.

Over 180 specific theories were found within the sampled articles. Theories grouped under the competitive and microeconomics categories made up over 40 per cent of the theoretical incidences. This does not imply all articles utilize theory. The research found that theory was explicitly used in approximately 53 per cent of the sampled articles.

Two implications are central. First, in the minds of editors, reviewers and authors is approximately 53 per cent theory use enough? Literature suggests there continues to be a need for theory‐based research in the discipline. A first step may be to increase our theory use, and to clearly describe the theory being used. Second, the vast majority of theories used in recent logistics and SCM research originated in other disciplines. Growth in the discipline dictates the need for greater internal theory development.

Despite multiple calls for the use of theory in logistics and SCM, little formal research has been produced examining the actual theories being used. This research provides an in‐depth review and analysis of the use of theory in logistics and SCM research during the period 2004‐2009.

This article reports the evaluation of two workshops to develop evidence‐based practice (EBP) in occupational therapy and physiotherapy. An innovative approach was taken in the design of workshops on critical appraisal which specifically addressed needs of therapists to appraise clinical effectiveness (ACE). The background to the workshops is given and the evaluative process and a summary of the findings presented. The statistical analysis indicates that there is a significant difference (P= 0.0001) in self‐reported knowledge before and after the workshops. The evaluation highlights the differing needs of health care professional groups in establishing a culture of EBP in then‐workplaces.

RDDirect is a novel telephone help line which was established in response to national policy to improve research consciousness and capacity in the NHS. This regionally funded telephone referral service takes research enquiries from aspiring or experienced researchers, which are then “diagnosed” and directed to relevant sources of advice and information. The infrastructure for RDDirect includes a panel of research specialists, a Web site with links to relevant research resources, and a monitoring and follow‐up system. The first year has been subject to both internal monitoring and evaluation and an external evaluation. Findings from both approaches show that user satisfaction was high, although uptake was low. Advisors were also satisfied, both with interactions with RDDirect staff and referrals received. The Web site was accessed far more than anticipated. A key area of concern is effective publicity for the service.

This review and discussion outline domains and a research agenda leading to improvements in the quality of transitions of care between health‐care settings. Over the past two decades changes in health care financing have restructured the organization and delivery of health care. Health‐care plans and insurers have shifted to provision of health care in less expensive settings and growing concerns about the quality of health care have arisen – continuity may be lost, errors may occur, and patients may end up deeply dissatisfied. To improve the quality across the continuum of care, providers will need to reconceptualize from an intra‐organizational to an inter‐organizational viewpoint and will have to focus on transitions of care across settings. Services, such as case management, must effectively bridge gaps in the continuity of care. Improved measurement of outcomes, such as satisfaction with the transition, will be necessary.

The purpose of this study is to identify the critical components of the reverse logistics (RL) disposition decision‐making process and suggest a decision framework that may guide future investigation and practice.

The authors utilized a problem‐driven content analysis methodology. RL literature from 2000 through 2010 was content analyzed to determine which components may impact a firm's RL disposition decision.

The authors extrapolated seven RL disposition decision components from a compilation of 60 variables identified in the literature. Practical implications and suggestions for future research are offered, and a RL disposition decision‐making framework is presented.

Although methodological techniques were carefully followed, the nature of a content analysis may be subject to author bias. Future investigation and use of the framework presented will verify the findings presented here.

This study identifies seven components that should be considered when deciding which RL disposition alternative should be adopted and integrates these components into a decision‐making framework. Supply chain professionals who refer to this framework during the decision process will benefit from a more comprehensive analysis of potential RL disposition alternatives.

Congruent with recent assertions suggesting that RL research is evolving from an operational‐level focus to a holistic business process approach for maximizing value recovery, this study synthesizes operational‐level research to develop a practical framework for RL disposition decision‐making.

Quality has an established history in health care. Audit, as a means of quality assessment, is well understood and the existing literature has identified links between audit and research processes. This paper reviews the relationships between audit and research processes, highlighting how audit can be improved through the principles and practice of social research.

The review begins by defining the audit process. It goes on to explore salient relationships between clinical audit and research, grouped into the following broad themes: ethical considerations, highlighting responsibilities towards others and the need for ethical review for audit; asking questions and using appropriate methods, emphasising transparency in audit methods; conceptual issues, including identifying problematic concepts, such as “satisfaction”, and the importance of reflexivity within audit; emphasising research in context, highlighting the benefits of vignettes and action research; complementary methods, demonstrating improvements for the quality of findings; and training and multidisciplinary working, suggesting the need for closer relationships between researchers and clinical practitioners.

Audit processes cannot be considered research. Both audit and research processes serve distinct purposes.

Attention to the principles of research when conducting audit are necessary to improve the quality of audit and, in turn, the quality of health care.