Debate: The practical relevance of public sector accounting research; time to take a stand—A response to van Helden

Abstract

As with his previous commentaries on the ‘research-practice’ gap as it relates to accounting in the public sector, van Helden’s observations on our book, The Research–practice gap on accounting in public services; an international analysis, are both insightful and required reading for public sector accounting researchers seeking to contribute to bridging this divide. In this brief rejoinder, we take the opportunity to respond to what we consider to be an integral perspective raised by van Helden - one succinctly articulated within the title of his article, ‘time to take a stand’.