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Practitioners are from Mars; academics are from Venus?

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  • Basil P. Tucker
  • Alan D. Lowe

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.

Suggested Citation

  • 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.
    • Handle: RePEc:eme:aaajpp:v:27:y:2014:i:3:p:394-425
    DOI: 10.1108/AAAJ-01-2012-00932
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    Citations

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    Cited by:

    1. Jesus de Frutos-Belizon & Fernando Martin-Alcazar & Gonzalo Sanchez-Gardey, 2018. "The Research-Practice Gap in Management Field: A Relational Approach Based on the Quintuple Helix Model," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 9(6), pages 52-60, November.
    2. Tharapos, Meredith & Marriott, Neil, 2020. "Beauty is in the eye of the beholder: Research quality in accounting education," The British Accounting Review, Elsevier, vol. 52(5).
    3. Muhannad Atmeh, 2016. "The Players in the Accountancy Profession and Their Roles: The Case of Jordan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(3), pages 1-64, February.
    4. 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.
    5. 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.
    6. Amara, Nabil & Olmos-Peñuela, Julia & Fernández-de-Lucio, Ignacio, 2019. "Overcoming the “lost before translation” problem: An exploratory study," Research Policy, Elsevier, vol. 48(1), pages 22-36.
    7. Andrea Cardoni & Alessio Paradisi, 2020. "The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 39-61.
    8. 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.
    9. 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).
    10. Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018. "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, vol. 50(3), pages 306-323.
    11. Jane Broadbent, 2016. "The "Real" Impact Factor: Reflections on the Impact of the Research Excellence Framework," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 15-28.
    12. Matolcsy, Zoltan & Wakefield, James, 2017. "Multinational headquarter control of wholly owned foreign subsidiaries," The British Accounting Review, Elsevier, vol. 49(3), pages 275-293.
    13. 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.
    14. Maurizio Massaro & Silvana Secinaro & Francesca Dal Mas & Valerio Brescia & Davide Calandra, 2021. "Industry 4.0 and circular economy: An exploratory analysis of academic and practitioners' perspectives," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1213-1231, February.
    15. Fogarty, Timothy J., 2018. "Avoiding self-deception in the study of academic accounting: A commentary about and beyond Endenich and Trapp’s article," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 52-55.
    16. Seter, Hanne & Arnesen, Petter & Hjelkrem, Odd André, 2019. "The data driven transport research train is leaving the station. Consultants all aboard?," Transport Policy, Elsevier, vol. 80(C), pages 59-69.
    17. Rajat Deb, 2019. "Accounting Theory Coherence Revisited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(1), pages 36-57, February.
    18. Zimmerman, Aleksandra B. & Fogarty, Timothy J. & Jonas, Gregory A., 2017. "Is accounting an applied discipline? An institutional theory assessment of the value of faculty accounting-related work experience in the academic labor market," Journal of Accounting Education, Elsevier, vol. 41(C), pages 33-47.

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