Issues in the relationship between theory and practice in management accounting

Public sector management accounting in emerging economies: A literature review

“…We also conclude that practice relevance is not a major issue in the research reviewed, although PSMA scholars have repeatedly emphasized the need for and importance of this concept (Baldvinsdottir et al, 2010;Broadbent & Guthrie, 2008;van Helden & Northcott, 2010). Some papers in our review are mainly descriptive, but may nevertheless be of direct relevance to practitioners (e.g.…”

Interest in the Management Accounting Profession: Accounting Students’ Perceptions in Jordanian Universities

“…Particularly in light of recent concerns regarding management accounting (Otley, 2008), it is important to determine what the future outlook of management accounting as a concept and as a profession is expected to be. Furthermore, the need and the importance of carrying out more research on management accounting has been emphasised by many researchers over the last two decades (Otley, 1983;Scapens et al, 1983;Drury and Tayles, 1995;Drury and Tayles, 1994;Brierley et al, 2001;Haldma and Lääts, 2002;Baldvinsdottir et al, 2010).…”

“…In light of these factors, the need for financial management and analysis is apparent, yet simultaneously the perceived relevance of management accounting appears to be diminishing (Otley, 2008). Baldvinsdottir et al (2010), on the other hand, call for more research on management accounting in practice, which this paper seeks to answer to by investigating how Jordanian accounting students perceive the opportunity to become a management accountant in practice.…”

Menedzsmentkontroll rendszerek és a controller szervezeti szerepe

“…Az új millennium környékén számos kutató örömmel számolt be az elméleti diverzitás rohamos növekedéséről (Baxter & Chua, 2003;Scapens, 2006;Baldvinsdottir, Mitchell, & Nørreklit, 2010). A közgazdaságtan és a szervezetelméletek mellett a társadalomtudományok széles skálája termékenyítette meg az MK kutatásokat: így pl.…”

“…Sok esetben hangoztatott elvárás, hogy a tudományos MK kutatás eredményei beépíthetőek legyenek a gyakorlatba, holott e területre is igaz, hogy a kutatási eredmények nehezen lefordíthatóak praktikus tanácsokká (Baldvinsdottir et al, 2010).…”