Acceso usuarios
Basil Tuckera, Lee Parkera
This study reports on an investigation of 64 senior management accounting academics from 55 universities in 14 countries about the extent to which academic management accounting research does, and should inform practice. Drawing on the diffusion of innovations theory as a point of departure, and based on evidence obtained from a questionnaire survey and subsequent interviews, our findings reveal the prevalence of two broad schools of thought. One school, represented by the majority of senior academics, holds that there is a significant and widening �gap� between academic research and the practice of management accounting, and that this gap is of considerable concern. In contrast, the other school holds that a divide between academic management accounting research and practice is appropriate, and that efforts to bridge this divide are unnecessary, untenable or irrelevant. From this empirical evidence, we advance a conceptual framework distinguishing between the �type� of academic research undertaken, and the �users� of academic research, and on the basis of this framework, contend that framing the relationship between academic research and practice as a �gap� is potentially an oversimplification, and directs attention away from the broader but fundamental question of the role and societal relevance of academic research in management accounting.
