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1 – 10 of over 105000
Book part
Publication date: 20 October 2017

Basil P. Tucker and Matthew Leach

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…

Abstract

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 researchpractice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the researchpractice 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.”

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78743-297-0

Keywords

Book part
Publication date: 18 July 2017

Rebecca Bloch, Gary Kleinman and Amanda Peterson

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…

Abstract

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.

Details

Parables, Myths and Risks
Type: Book
ISBN: 978-1-78714-534-4

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Book part
Publication date: 23 November 2016

Basil P. Tucker and Raef Lawson

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

Abstract

Purpose

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

Methodology/approach

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.

Findings

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.

Research implications

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.

Originality/value

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.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

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Article
Publication date: 26 February 2014

Basil P. Tucker and Alan D. Lowe

The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research

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Abstract

Purpose

The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and practice.

Design/methodology/approach

Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia.

Findings

Professional accounting bodies perceive the gap between academic research and practice in management accounting to be of limited concern to practitioners. The two most significant barriers to research utilisation by practitioners are identified as: difficulties in understanding academic research papers; and limited access to research findings. In acting as a conduit between the worlds of academia and practice, professional bodies have an important role to play by demonstrating the mutual value to both academics and practitioners resulting from a closer engagement between MA research and practice.

Research limitations/implications

As one of the few empirically-based, theoretically informed investigations exploring the research-practice gap in management accounting, this study provides insights rather than “answers”. Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry.

Originality/value

This study contributes to the conversation about the “research-practice gap” in management accounting by adopting a distinct theoretical vantage point to organize, analyse and interpret empirical evidence obtained from Australian professional accounting bodies about management accounting practice.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 19 November 2015

Nicole V.S. Ratzinger-Sakel and Glen L. Gray

The Pathways Commission on Accounting Higher Education Report (2012) recommends turning the accounting profession into a learned profession through the purposeful…

Abstract

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.

Details

Journal of Accounting Literature, vol. 35 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 21 March 2016

Basil P. Tucker and Stefan Schaltegger

The purpose of this paper is to compare and contrast perceptions about the research-practicegap” as it may apply within management accounting, from the perspective of…

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Abstract

Purpose

The purpose of this paper is to compare and contrast perceptions about the research-practicegap” as it may apply within management accounting, from the perspective of professional accounting bodies in Australia and Germany.

Design/methodology/approach

The findings reported in this paper is based on the collection and analysis of data from interviews with 19 senior representatives from four Australian Professional bodies and 14 representatives of German Professional accounting bodies.

Findings

In Australia and Germany, there exist common as well as unique barriers preventing a more effective engagement of academic research with practice. Common to both countries is the perception that the communication of research represents a major barrier. In Australia, practitioner access to academic research is seen to be a principal obstacle; in Germany, the relevance of topics researched by academics is perceived to represent a significant barrier to academic research informing practice.

Research limitations/implications

This paper directly engages with, and extends recent empirically based research into the extent to which academic research may “speak” to management accounting practice. It extricates both common and specific barriers contributing to the oft-quoted “research-practice gap” in management accounting, and points to the pivotal nature of an intermediary to act as a conduit between academics and practice.

Originality/value

By investigating this issue in two quite different cultural, educational, academic and practice contexts, this paper provides much-needed empirical evidence about the nature, extent and pervasiveness of the perceived research-practice gap in management accounting, and provides a basis for further investigation of this important topic.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 5 October 2021

Sonia Goltz and Patty Sotirin

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Organizational Change Management, vol. 35 no. 1
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 9 November 2009

Christine Murray and Paige Smith

This article presents the results of a study involving 261 domestic violence researchers representing a variety of professional disciplines. The purpose of this study was…

Abstract

This article presents the results of a study involving 261 domestic violence researchers representing a variety of professional disciplines. The purpose of this study was to identify researchers' perceptions of the connections between research and practice in domestic violence. The study builds on previous literature that identified a gap between research and practice in domestic violence. Through a factor analysis of the Domestic Violence ResearchPractice Perceptions Scales: Researcher Form, a new instrument developed for this study, a four‐factor conceptual framework for understanding the domestic violence researchpractice gap was identified. The four factors identified were labelled as follows: (a) personal practice orientation, (b) beliefs about practitioners, (c) beliefs about researchers, and (d) beliefs about a researchpractice gap. Researchers were shown to differ in their scores on the first factor subscale based on whether they had prior experience of providing services to clients affected by domestic violence and whether domestic violence is the primary focus of their research agenda. Implications of the findings for integrating research and practice in domestic violence are then discussed.

Details

Journal of Aggression, Conflict and Peace Research, vol. 1 no. 3
Type: Research Article
ISSN: 1759-6599

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Book part
Publication date: 27 October 2014

Simonne Vermeylen

This paper proposes to rethink the concepts of relevance and usefulness and their relation to the theory–practice gap in management research.

Abstract

Purpose

This paper proposes to rethink the concepts of relevance and usefulness and their relation to the theory–practice gap in management research.

Methodology/approach

On the basis of the cognitive-linguistic relevance theory or inferential pragmatics, supplemented by insights from information science, we define relevance as a general conceptual category, while reserving usefulness for the instrumental application in a particular case.

Findings

There is no reason to hold onto the difference between theoretical and practical relevance, nor to distinguish between instrumental and conceptual relevance.

Originality/value

This novel approach will help to clarify the confusion in the field and contribute to a better understanding of the added value of management research.

Details

A Focused Issue on Building New Competences in Dynamic Environments
Type: Book
ISBN: 978-1-78441-274-6

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Article
Publication date: 21 November 2016

Farimah HakemZadeh and Vishwanath V. Baba

The purpose of this paper is to address the research-practice gap in management and advocate the need for an independent organization, called the evidence-based management…

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Abstract

Purpose

The purpose of this paper is to address the research-practice gap in management and advocate the need for an independent organization, called the evidence-based management (EBMgt) collaboration to facilitate generation and dissemination of knowledge that is rigorous, relevant, and actionable.

Design/methodology/approach

The authors use a theory-building approach to collaboration. They identify existing challenges in the research-practice gap literature and argue that EBMgt offers the most viable alternative to narrow this gap. They offer a theory of collaboration with supporting propositions that engages the generators, disseminators, and users of management knowledge in an ongoing sustainable collaboration toward EBMgt.

Findings

The authors envision evidence at the center of the EBMgt collaboration. They offer a process model of EBMgt incorporating a collaboration that ensures the fusion of rigor, relevance, and actionability of management knowledge toward the production of strong evidence that is of value to a decision maker. They suggest that the collaboration generate evidence in the form of a systematic review (SR) using a standard template and make it available online to management decision makers around the world in real time. They outline the parameters of the SR and offer details on the design of the Template.

Research limitations/implications

The theory of collaboration brings together various competing ideas and recommendations made over the past few decades to close the research-practice gap in management. The theory can be used as a guideline to establish and maintain the operation of an EBMgt collaboration.

Practical implications

The authors offer details on the format and content of a standardized SR along with a template to execute it. They believe it would appeal to a practicing manager to know the state-of-the-art knowledge that applies to a decision that he or she is about to make in real time.

Originality/value

The work provides a theoretical platform for the idea of EBMgt collaboration that was not available before. The authors add value to the research-practice gap literature by addressing critical concerns including the identification of relevant research questions, evaluating and grading evidence, fostering communication between researchers and practitioners, and translating research to practicing managers. The integration of research and organizational knowledge in the form of an SR that provides decision support to a practicing manager is of significant value to the profession. The conceptualization of the collaboration, not as a research method but as a separate social system that links key management knowledge stakeholders together adds originality to collaboration research.

Details

Management Decision, vol. 54 no. 10
Type: Research Article
ISSN: 0025-1747

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