... research Impact Research-practice gap Rigor-relevance M00 Over the past few decades, the extent to which academic research is, or should be “relevant” has attracted the attention of numerous commentators from a range of academic disciplines (see e.g. Gautam, 2008 ; Murray, 2009 ; Giluk...

...Basil P. Tucker; Stefan Schaltegger 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...

... investigations exploring the research-practice gap in management accounting, this study provides insights rather than “answers”. Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry. Originality/value – This study contributes to the conversation about...