Comparing the research-practice gap in management accounting

Abstract

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.