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The practical relevance of management accounting research and the role of qualitative methods therein

Author

Listed:
  • Henk ter Bogt
  • Jan van Helden

Abstract

Purpose - The purpose of this paper is to present and analyze the opinions of a number of editors of accounting journals on the value they attach to the practical relevance of management accounting research and the potential role of qualitative methods in conducting this type of research. Design/methodology/approach - This paper collects together commentaries from these journal editors about the theme indicated above, together with an overview and reflections by the editors of this special issue. Findings - The journal editors do not regard a lack of practical relevance in management accounting research as a key concern. Most of them see practice‐relevance and theoretical advancement as complementary, while the latter is given by far the most weight as the core of academic work. Furthermore, most journal editors have no clear preference for either qualitative or quantitative research in relation to the practical relevance issue. Neither do they seem to have strong opinions about the specific benefits of qualitative methods in practice‐relevant studies. In their commentaries, the editors of this special issue advocate a stronger connection between the needs of practitioners and the content of the research, more interventionist research in which practitioners and researchers work together, and a greater focus on communication between academics and practitioners about the practical implications of management accounting research. The special issue editors specifically emphasize the importance of this communication in relation to safeguarding the “support” of various groups in society for academic research. Practical implications - The paper contributes to the ongoing debate about the practical relevance of management accounting research, and particularly to the role of qualitative methods in practice‐relevant studies. Originality/value - By collecting and analyzing the opinions of editors of several prominent accounting journals on the practice‐relevance of the research in this field, a contribution is made to the ongoing debate about this issue.

Suggested Citation

  • Henk ter Bogt & Jan van Helden, 2012. "The practical relevance of management accounting research and the role of qualitative methods therein," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 9(3), pages 265-273, August.
  • Handle: RePEc:eme:qrampp:v:9:y:2012:i:3:p:265-273
    DOI: 10.1108/11766091211257470
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    Citations

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    Cited by:

    1. Victor-Ponce, Patricia & Muñoz Colomina, Clara Isabel, 2016. "¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 45-54.
    2. Maria Serena Chiucchi & Marco Gatti, 2020. "Back to reality. Il gap tra teoria e prassi negli studi di controllo di gestione: quali prospettive?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 5-10.
    3. Tucker, Basil P. & Lawson, Raef, 2020. "EMBAs perceived usefulness of academic research for student learning and use in practice," The British Accounting Review, Elsevier, vol. 52(5).
    4. Marco Gatti, 2018. "The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(5), pages 1-47, March.
    5. Marit Terese Balstad & Terje Berg, 2020. "A long-term bibliometric analysis of journals influencing management accounting and control research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 357-380, February.
    6. Vicki C. Baard & John Dumay, 2020. "Interventionist research in accounting: reflections on the good, the bad and the ugly," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1979-2006, September.

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