IDEAS home Printed from https://ideas.repec.org/a/eee/spacre/v19y2016i1p45-54.html
   My bibliography  Save this article

¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica

Author

Listed:
  • Victor-Ponce, Patricia
  • Muñoz Colomina, Clara Isabel

Abstract

En la literatura internacional ha retornado la polémica sobre la contribución de la investigación contable a la práctica profesional, observando que hay un distanciamiento entre ambas. España no es ajena a esta discusión, pero hay escasas evidencias de lo que opinan los colectivos. Por ello este trabajo se propone conocer la opinión del profesorado universitario español especializado en Contabilidad de Gestión sobre si existe ese gap entre la investigación en dicha especialidad y la gestión económica de las organizaciones. Para alcanzar el objetivo se ha procedido a encuestar a 298 académicos. Los resultados manifiestan que una amplia mayoría de profesores considera que el distanciamiento entre el colectivo académico y el mundo profesional existe y debe reducirse. Los profesores opinan que los principales motivos que impiden que la comunidad académica se comprometa con la práctica son: los criterios del sistema de evaluación del profesorado universitario, la falta de interés de los profesionales por acudir a las revistas académicas contables, la necesidad de respuestas a corto plazo que requieren los profesionales y la escasa transferencia de resultados de las investigaciones a las organizaciones. El interés de este trabajo radica en ser un estudio empírico pionero en analizar el gap en esta especialidad contable.

Suggested Citation

  • Victor-Ponce, Patricia & Muñoz Colomina, Clara Isabel, 2016. "¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 45-54.
    • Handle: RePEc:eee:spacre:v:19:y:2016:i:1:p:45-54
    DOI: 10.1016/j.rcsar.2015.01.002
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1138489115000126
    Download Restriction: no
    File URL: https://libkey.io/10.1016/j.rcsar.2015.01.002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Anthony Hopwood, 2008. "Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 87-96.
    2. Etzkowitz, Henry & Webster, Andrew & Gebhardt, Christiane & Terra, Branca Regina Cantisano, 2000. "The future of the university and the university of the future: evolution of ivory tower to entrepreneurial paradigm," Research Policy, Elsevier, vol. 29(2), pages 313-330, February.
    3. Lee D. Parker & James Guthrie, 2013. "Accounting scholars and journals rating and benchmarking," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(1), pages 4-15, January.
    4. Henk ter Bogt & Jan van Helden, 2012. "The practical relevance of management accounting research and the role of qualitative methods therein," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 9(3), pages 265-273, August.
    5. Hewitt-Dundas, Nola, 2012. "Research intensity and knowledge transfer activity in UK universities," Research Policy, Elsevier, vol. 41(2), pages 262-275.
    6. Henk J. ter Bogt & Robert W. Scapens, 2012. "Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 451-497, February.
    7. Lee D. Parker & James Guthrie & Simon Linacre, 2011. "The relationship between academic accounting research and professional practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 5-14, January.
    8. Basil P. Tucker & Alan D. Lowe, 2014. "Practitioners are from Mars; academics are from Venus?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(3), pages 394-425, February.
    9. Salvador Carmona & Kari Lukka, 2010. "Anthony G. Hopwood, 1944-2010," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 395-398.
    10. Kaplan, Robert S., 1986. "The role for empirical research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 429-452, July.
    11. James Guthrie & Lee D. Parker, 2014. "The global accounting academic: what counts!," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(1), pages 2-14, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Arquero, José Luis & Jiménez Cardoso, Sergio Manuel & Laffarga Briones, Joaquina, 2016. "Utilidad percibida de la producción académica-contable. Opinión de los profesores universitarios y de los profesionales," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 239-251.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Marco Gatti, 2018. "The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(5), pages 1-47, March.
    2. Maria Serena Chiucchi & Marco Gatti, 2020. "Back to reality. Il gap tra teoria e prassi negli studi di controllo di gestione: quali prospettive?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 5-10.
    3. Dixon, Keith, 2013. "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper 51100, University Library of Munich, Germany.
    4. Pimentel, Erica & Cho, Charles & Bothello, Joel, 2022. "The blind spots of interdisciplinarity in addressing grand challenges," MPRA Paper 114562, University Library of Munich, Germany.
    5. Tucker, Basil P. & Lawson, Raef, 2020. "EMBAs perceived usefulness of academic research for student learning and use in practice," The British Accounting Review, Elsevier, vol. 52(5).
    6. Endenich, Christoph & Trapp, Rouven, 2018. "Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 4-23.
    7. Smith, Sarah Jane & Urquhart, Vivien, 2018. "Accounting and finance in UK universities: Academic labour, shortages and strategies," The British Accounting Review, Elsevier, vol. 50(6), pages 588-601.
    8. Tucker, Basil P. & Tilt, Carol A., 2019. "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    9. Stefania Veltri & Giovanni Bronzetti, 2015. "A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study," Journal of Business Ethics, Springer, vol. 131(2), pages 305-318, October.
    10. Jürgen Janger, 2015. "Business Science Links For a New Growth Path. WWWforEurope Working Paper No. 107," WIFO Studies, WIFO, number 58413, Juni.
    11. Alberto Quagli & Francesco Avallone & Paola Ramassa, 2016. "The Real Impact Factor and the Gap between Accounting Research and Practice," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 29-57.
    12. Spanò, Rosanna & Grossi, Giuseppe & Landi, Giovanni Catello, 2022. "Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide," The British Accounting Review, Elsevier, vol. 54(5).
    13. Pelger, Christoph & Grottke, Markus, 2015. "What about the future of the academy? – Some remarks on the looming colonisation of doctoral education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 117-129.
    14. Tommaso Pucci, 2016. "Academic entrepreneurial orientation. Empirical evidence from life sciences," World Review of Entrepreneurship, Management and Sustainable Development, Inderscience Enterprises Ltd, vol. 12(2/3), pages 193-217.
    15. Elena Gori & Silvia Fissi & Michele Fiuman?, 2018. "Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le universit? pubbliche di Italia e Cina," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 95-116.
    16. Athanasios MANDILAS & Dimitrios KOURTIDIS & Giannoula FLOROU & Stavros VALSAMIDIS, 2016. "Accounting Education And Research In Relation To Business Needs," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 3-12.
    17. Gebreiter, Florian, 2022. "A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    18. Alina Beattrice Vladu, 2015. "Do Accounting Practitioners Use Accounting Research Results?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 10-14, June.
    19. Jean-Claude Boldrini & Nathalie Schieb-Bienfait, 2015. "Collectively exploring the potential of technology derived from university research: the NanoMem case," Working Papers hal-01208517, HAL.
    20. Rosangela Feola & Roberto Parente & Valentina Cucino, 2021. "The Entrepreneurial University: How to Develop the Entrepreneurial Orientation of Academia," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 12(4), pages 1787-1808, December.

    More about this item

    Keywords

    Gap investigación-práctica; Investigación en Contabilidad de Gestión; Transferencia de conocimiento; Sistemas de evaluación del profesorado en universidades; Académicos; Encuesta; Research-practice gap; Management Accounting research; Knowledge transference; Performance assessment systems in universities; Academics; Survey;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:spacre:v:19:y:2016:i:1:p:45-54. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/intelligence .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.