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Bridging the gap between theory and practice in management accounting

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  • E. Pieter Jansen

Abstract

Purpose - Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention. Design/methodology/approach - The paper is based on the author’s experiences with an interventionist research project. Findings - Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review. Research limitations/implications - Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory. Originality/value - In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

Suggested Citation

  • E. Pieter Jansen, 2018. "Bridging the gap between theory and practice in management accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(5), pages 1486-1509, June.
    • Handle: RePEc:eme:aaajpp:aaaj-10-2015-2261
    DOI: 10.1108/AAAJ-10-2015-2261
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    Citations

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    Cited by:

    1. Marco Vedovato & Antonio Costantini & Alessio Ministeri, 2021. "La valutazione del margine delle commesse pluriennali. Il caso Permasteelisa Group," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 215-240.
    2. 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.
    3. Ndatenyirigira Joseph, 2023. "Financial Statements Analysis and Financial Performance of Commercial Banks in Rwanda," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(3), pages 807-824, March.
    4. Ortiz-Martínez, Esther & Marín-Hernández, Salvador & Antón-Renart, Marcos, 2022. "Spanish economist-accountants’ perceptions of changes in regulation due to IFRS adoption," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    5. Matti Skoog, 2020. "Management Control Theory and Practice Integration - Challenges and Possibilities," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 11-17.
    6. Nazila Razi & Elizabeth More & Gensheng Shen, 2021. "Risk Implications for the Role of Budgets in Implementing Post-Acquisition Systems Integration Strategies," JRFM, MDPI, vol. 14(7), pages 1-24, July.
    7. Paola Paoloni & Antonietta Cosentino & Barbara Iannone, 2021. "L?attitudine delle imprese al cambiamento durante le crisi sistemiche. Spunti dal settore agroalimentare," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 241-264.
    8. Melanie Murray & Deborah Sundin & Vicki Cope, 2019. "New graduate nurses’ understanding and attitudes about patient safety upon transition to practice," Journal of Clinical Nursing, John Wiley & Sons, vol. 28(13-14), pages 2543-2552, July.
    9. Maran, Laura & Bigoni, Michele & Morrison, Leanne, 2023. "Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).

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