... analyses using different proxies for key variables, use matched controls, compare different theoretical models, examine the generalizability of results across well‐defined subsets, or closely replicate key results of earlier studies [4] . Research‐practice gap Management accounting Research methods...

... and illustrations on the general lack of usefulness of our current portfolio of management accounting research. Kenneth A. Merchant can be contacted at: kmerchant@marshall.usc.edu © Emerald Group Publishing Limited 2012 Management accounting Research Research methods Usefulness Impact...