Issues in the relationship between theory and practice in management accounting

被引：91
作者：
Baldvinsdottir, Gudrun [2 ]
Mitchell, Falconer [3 ]
Norreklit, Hanne [1 ,4 ]
机构：
[1] Aarhus Univ, DK-8210 Aarhus V, Denmark
[2] Gothenburg Univ, Gothenburg, Sweden
[3] Univ Edinburgh, Edinburgh, Midlothian, Scotland
[4] NHH, Bergen, Norway
来源：
MANAGEMENT ACCOUNTING RESEARCH | 2010年 / 21卷 / 02期
关键词：
Practice; Technical core; Social science;
D O I：
10.1016/j.mar.2010.02.006
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
In recent decades the interest of academic researchers in the practical aspects of management accounting has waned. This editorial explores some of the reasons of this development. Over the past few decades we have witnessed the establishment of management accounting in academia as a social science. This has increased the credibility of the accounting academics. However, it has also meant that academic researchers have neglected the technical core of their discipline and its problems and issues which have a direct practical relevance. It is concluded that there is a need for academic researchers to have a stronger focus on the technical core of the subject and to harness the findings of empirical research so that they can be used to develop and support practice. (C) 2010 Elsevier Ltd. All rights reserved.
引用
收藏
页码：79 / 82
页数：4
相关论文
共 22 条
[11]  
Norreklit H., 2000, MANAGE ACCOUNT RES, V11, P65, DOI [10.1006/mare.1999.0121, DOI 10.1006/MARE.1999.0121]
[12]   The making of the good academic accountant [J].
Panozzo, F .
ACCOUNTING ORGANIZATIONS AND SOCIETY, 1997, 22 (05) :447-480
[13]  
PATELL JM, 1987, ACCOUNT REV, V62, P808
[14]   Knowing "what" to do is not enough: Turning knowledge into action (Reprinted from The knowing-doing gap: How smart companies turn knowledge into action) [J].
Pfeffer, J ;
Sutton, RI .
CALIFORNIA MANAGEMENT REVIEW, 1999, 42 (01) :83-+
[15]  
Ryan R., 2002, RES METHOD METHODOLO
[16]  
Solomons D., 1965, Divisional performance: measurement and control
[17]  
Thomas A. L., 1974, ALLOCATION PROBLEM 2, V9
[18]  
Tuomela T.-S., 2005, Management Accounting Research, V16, P293, DOI [10.1016/j.mar.2005.06.003, DOI 10.1016/J.MAR.2005.06.003]
[19]  
WATTS R, 1979, ACCOUNT REV, V59, P273
[20]  
Watts R., 1986, POSITIVE ACCOUNTING
123