Practitioners are from Mars; Academics are from Venus? An Empirical Investigation of the Research – Practice Gap in Management Accounting

2011 ◽  
Author(s):  
Basil Phillip Tucker ◽  
Alan Lowe
Keyword(s):  
Empirical Investigation ◽  
Management Accounting ◽  
Research Practice ◽  
Practice Gap

We must overcome the controversial relationship between management accounting research and practice

2012 ◽  
Vol 24 (3) ◽  
pp. 357-375 ◽  
Author(s):  
R. Murray Lindsay
Keyword(s):  
Scientific Knowledge ◽  
Practical Knowledge ◽  
Management Accounting ◽  
Field Research ◽  
Basic Knowledge ◽  
Research Practice ◽  
Strong Argument ◽  
Content Type ◽  
Body Of Knowledge ◽  
Practice Gap

PurposeThe 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/approachAiming 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.FindingsThere 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/valueThe 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.

scholarly journals Comparing the research-practice gap in management accounting

2016 ◽  
Vol 29 (3) ◽  
pp. 362-400 ◽  
Author(s):  
Basil P. Tucker ◽  
Stefan Schaltegger
Keyword(s):  
Management Accounting ◽  
Academic Research ◽  
Research Practice ◽  
Major Barrier ◽  
Content Type ◽  
Accounting Practice ◽  
Significant Barrier ◽  
Practice Gap ◽  
Compare And Contrast ◽  
Specific Barriers

Purpose – The purpose of this paper is to compare and contrast perceptions about the research-practice “gap” 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.

Exploring the Implementation of Early Math Assessments in Kindergarten Classrooms: A Research-Practice Collaboration

2020 ◽  
Author(s):  
Jennifer McDonald ◽  
Rebecca Merkley ◽  
Jacqueline Mickle ◽  
Lisa Collimore ◽  
Daniel Ansari
Keyword(s):  
Mathematical Thinking ◽  
Math Education ◽  
Kindergarten Students ◽  
First Year ◽  
Research Practice ◽  
Early Numeracy ◽  
Future Directions ◽  
Collaborative Project ◽  
Practice Gap ◽  
Second Year

Research in cognitive development has highlighted that early numeracy skills are associated with later math achievement, suggesting that these skills should be targeted in early math education. Here we tested whether tools used by researchers to assess mathematical thinking could be useful in the classroom. This paper describes a collaborative project between cognitive scientists and school board researchers/educators implementing numeracy screeners with kindergarten students over the course of three school years. The Give-A-Number task (Wynn, 1990) was used with first-year kindergarten students and the Numeracy Screener [BLINDED] with second-year kindergarten students. Results indicated that educators (N = 59) found the tools feasible to implement and helpful for exploring their students’ thinking and targeting instruction. The Educators’ feedback also helped inform improvements to the implementation of the tools and future directions for both the schools and the researchers. This work emphasizes the importance of transdisciplinary collaboration to address the research-practice gap.

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