e-journal

Practitioners are from Mars; academics are from Venus?

---

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.

Keywords Research-practice gap, Management accounting research, Diffusion theory, Australia

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

-

Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 27 No. 3, 2014 pp. 394-425

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar