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The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners.
Abstract
Purpose
The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners.
Design/methodology/approach
The paper discusses the causes and consequences of the problem, and possible remedies.
Findings
The causes of the problem, and hence also the remedies, are related to choice of topics, research design, and writing and dissemination of findings; researchers are forced into choices that lead to less useful research by the research evaluation standards used by the major accounting journals and university professor evaluation practices.
Originality/value
While this general problem of lack of research usefulness has been discussed at some length in other areas of management, the issue has not received much attention in the management accounting community, other than with a few calls for more field research. However, getting out into the field more to do research addresses only one part of this important failure.
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Many quality improvement interventions such as educational programmes, hospital quality strategies, and quality evaluation systems have not been evaluated. The aim of this paper…
Abstract
Many quality improvement interventions such as educational programmes, hospital quality strategies, and quality evaluation systems have not been evaluated. The aim of this paper is to encourage research into these “quality improvement processes” by presenting suitable designs and methods, and by describing research approaches which are less familiar in healthcare. The paper proposes that the choice of research design depends on the level and complexity of the intervention. Theory‐building approaches are more suitable than experimental theory testing approaches for evaluating higher‐level complex interventions and for understanding critical context factors. Collaborative action evaluation studies can provide useful information for decision makers – an example is given. “User focused” research can provide knowledge for developing more effective quality intervention processes and for making better decisions about their use and implementation.
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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.
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Practical and useful guidance is given to thoseundertaking management research; and advice isgiven on how to manage the practicalities of theresearch project. Particular emphasis…
Abstract
Practical and useful guidance is given to those undertaking management research; and advice is given on how to manage the practicalities of the research project. Particular emphasis is placed on applied and action research culminating in implementation of findings within an organisational setting. A description of the aims of management research is followed by advice on the selection of a research subject and the importance of the planning stage. Details of the processes involved in gathering the relevant information; its careful analysis; and the presentation of the findings in a readable, structured and coherent form are presented. Finally, suggestions on how to implement the research findings within an organisation are offered, as well as advice on the publication of results.
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The purpose of this paper is to critically reflect on the affective entanglement of both researcher and practitioners in a study of workplace diversity with a transformative…
Abstract
Purpose
The purpose of this paper is to critically reflect on the affective entanglement of both researcher and practitioners in a study of workplace diversity with a transformative agenda.
Design/methodology/approach
Events and experiences related to interventions in a municipal center are presented. The study is embedded in critical diversity research and applies engaged ethnographic methods.
Findings
The researcher reflects on how interventions designed to challenge the status quo faced difficulties while considering the impact of the research entry point, efforts to mobilize organizational members in favor of a diversity agenda and the micro-politics of doing intervention-based research.
Practical implications
The study reflects on how “useful” research with an allegedly emancipatory agenda might not be considered favorable to neither majority nor minority employees. The notion of affectivity is applied to deal with the organizational members’ multi-voiced response to the change efforts, as well as how the researcher’s position as researcher-change agent critically shaped the fieldwork experiences and their interpretation.
Originality/value
Few critical diversity scholars engage with practitioners to produce “useful” research with practical implications. In doing so, this paper contributes to critical diversity methods by exploring why presumably emancipatory initiatives apparently did not succeed, despite organizational goodwill. This involves questioning the implied assumption of the inherent “good” of emancipation, as well as notions of “useful research.”
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Larry Wofford and Michael Troilo
The aim of this study is to examine the divide between academicians and professionals in the applied field of real estate in the USA and the impact of this divide on the use of…
Abstract
Purpose
The aim of this study is to examine the divide between academicians and professionals in the applied field of real estate in the USA and the impact of this divide on the use of best evidence by professionals. Its purpose is to introduce the concept of evidence‐based management to the discipline of real estate, to propose a framework for gathering best evidence, and to develop a stream of translational research to bridge the academic‐professional divide.
Design/methodology/approach
The paper takes an interdisciplinary conceptual approach regarding the gap between academic theory and practice, and its resolution. The authors apply the idea of best evidence and its management from the field of medicine to construct guidelines appropriate for real estate scholars and practitioners.
Findings
The paper offers a framework as a starting point for handling the academic‐professional divide. The paper borrows the concept of translational research from medicine to discuss how basic theoretical knowledge may be communicated to real estate professionals to improve performance.
Originality/value
The main contribution is to suggest means for building relevant, practical knowledge in real estate. Application of the evidence‐based method can make the work of researchers more rewarding by solving pragmatic, real‐world concerns. Real estate professionals can allocate scarce resources more effectively by following the evidence‐based approach. The use of evidence separates fact from fiction and enables prioritization of concerns.
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Research is important in responding to changing environments. Acquaintance with qualitative research methodologies provides an opportunity for understanding digital and hybrid…
Abstract
Research is important in responding to changing environments. Acquaintance with qualitative research methodologies provides an opportunity for understanding digital and hybrid libraries. This article explores three approaches to research that Library and information professionals can use to structure the way in which they look at their environment, and the organization in and with which they are working: observation, case studies and action research. Four essential considerations for good research are: adding to existing knowledge; a clear purpose or research question; objectivity and reliability; and, access, ethics and politics. Observation can be developed into a research approach through attention to structuring of the observation. Different types of observation are participant and non‐participant, and overt and covert. Case studies are useful for lending a deeper understanding of a situation. Rigour is injected into case study methodology through consideration of questions, propositions, units of analysis, methods of evidence gathering, and the criteria for the interpretation of findings. Action research encourages practitioners to acquire the habit of the researcher in the workplace, and typically has the twin goals of solving a management problem and making a contribution to knowledge. There are two cycles in action research, the action research cycle that relates to the action research project, and the meta‐learning cycle that relates to the learning processes that are part of action research. Common principles that apply to all of these approaches are identified, and suggestions for potential areas of application are made.
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Jan Stentoft Arlbjørn, PerVagn Freytag and Torben Damgaard
There is a clear focus upon increasing research output, improving research quality and securing closer interaction between universities and the private market of businesses…
Abstract
Purpose
There is a clear focus upon increasing research output, improving research quality and securing closer interaction between universities and the private market of businesses. Research should be evaluated according to usefulness and relevant criteria, where increased competition between universities and business schools for research grants should be established, such that the greatest number of publications, with the highest impact factors and most citations trigger most funding. Measurements and rankings have become hot topics for universities and business schools – this paper aims to discuss possible measurements and ranking impact for research and education.
Design/methodology/approach
This paper discusses development trends in research and education based upon available research literature and analyses a brief questionnaire‐survey completed by professors from 13 different European countries, which includes quantitative and qualitative features.
Findings
There is a clear trend towards publishing research in high‐ranked journals and developing student financed MBA programmes. However, there is a conflict between the political objectives of trying to connect universities and business schools with industry, while supplying further incentives to fund research grants through, for instance, publications and citations.
Research limitations/implications
Given a continued policy of furthering research merely for publication in high‐rankling journals, the consequence may be a widening gap between research output and its practical relevance.
Originality/value
The paper provides novel data and evidence for the issue of European research development.
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Patrizia Garengo and Alberto Sardi
Since the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to…
Abstract
Purpose
Since the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to provide an overview of the current state of the art and future research opportunities for PMM in public sector management.
Design/methodology/approach
The paper carried out a bibliometric literature review using two main techniques named (1) performance analysis and (2) science mapping techniques. It investigated the academic research area describing the main publications' trend, the conceptual structure and its evolution from 1996 to 2019.
Findings
The results highlighted the growing relevance of PMM research in public organisations and confirmed a great interest of the business, management and accounting literature on PMM in public sector management. Furthermore, the results also described a conceptual structure of the public PMM literature analysed and its evolution being too generic to answer public organisations' needs. The results identified five main research gaps and research opportunities.
Originality/value
Although the adoption of rigorous bibliometric techniques was recognised as being useful for assessing the academic research study, the paper describes the business, management and accounting literature contributing to new theoretical and practical future opportunities.
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This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European…
Abstract
Purpose
This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms.
Design/methodology/approach
Applying a stakeholder agency-theoretical framework, the author differentiates between three categories of AC variables: presence; composition; and resources, incentives and diligence.
Findings
The author finds that AC composition, (non)financial reporting and audit quality are dominant in the literature review. Other inputs or outputs are either too low in amount or yielded heterogeneous results, hindering clear tendencies. However, there are indications that financial expertise is positively related to financial reporting and audit quality, in line with agency theory and European regulatory assumptions.
Research limitations/implications
In the discussion of potential future research, the author emphasizes, among others, the need for the recognition of innovative and sustainable AC variables, inclusion of moderator and especially mediator variables and reaction to endogeneity concerns by advanced regression models.
Practical implications
As the European Commission currently discusses extended regulations on AC duties and composition, this literature review highlights the huge impact of financial expertise on financial reporting and audit quality. In view of the increased monitoring duties of sustainability reporting, both business practices and regulatory bodies should increase the sustainability expertise of ACs.
Originality/value
This analysis makes useful contributions to prior research by focusing on attributes of AC and their impact on firms’ outputs in the European capital market, based on a differentiation between mandatory one-tier/two-tier systems and the choice model. The findings support the promotion of European evidence-based regulations, such as the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive.
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