2016
DOI: 10.1108/qram-09-2015-0088
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Understanding practice generalisation – opening the research/practice gap

Abstract: Purpose The purpose of this paper is to enhance the relationship between research and practice. It addresses the question: How can practitioners’ use of generalisations be understood, with a view towards producing research-based generalisations that facilitate use in practice? Design/methodology/approach Language games are used to explore generalisation in practice, and the framework of pragmatic constructivism is adopted to characterise the generation of practice generalisation. Findings Practice is conce… Show more

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Cited by 31 publications
(67 citation statements)
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“…Rather, our study reveals that one of the most important roles for controllers in SCIPs is to align the different views among the multiple actors involved in SCIPs in order to create successful investment proposals. As we were unable to find support for our results in previous controller role research, we turned to the accounting literature and found the pragmatic constructivist framework (Nørreklit et al 2016;Pianezzi and Cinquini 2016;Seal and Mattimoe 2016) which helped to explain our findings.…”
Section: Introductioncontrasting
confidence: 63%
See 3 more Smart Citations
“…Rather, our study reveals that one of the most important roles for controllers in SCIPs is to align the different views among the multiple actors involved in SCIPs in order to create successful investment proposals. As we were unable to find support for our results in previous controller role research, we turned to the accounting literature and found the pragmatic constructivist framework (Nørreklit et al 2016;Pianezzi and Cinquini 2016;Seal and Mattimoe 2016) which helped to explain our findings.…”
Section: Introductioncontrasting
confidence: 63%
“…According to this view, investment decisions are human constructions constructed by several different actors, rather than single decisions made by top management. Therefore, researchers should pay more attention to the processes for managing and coordinating capital budgeting processes and the actors involved therein (Nørreklit et al 2016;Miller and O'Leary 2007).…”
Section: Introductionmentioning
confidence: 99%
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“…Jönsson, 1996;Malmi & Granlund, 2009;Tucker & Parker, 2014;Van Helden & Northcott, 2010) for both managers and policy makers (Coleman, 2007;Swieringa, 1998). The academic/practitioner gap represents an unsolved issue still debated in many facets (Baldvinsdottir, Mitchell & Nørreklit, 2010;Nørreklit, Nørreklit & Mitchell, 2016;Tucker & Lowe, 2014), showing the risk of developing a loop where academic research outputs produced only for academic researchers. In the context of public sector, in particular, we are observing many cases of difficulties and/or failures in bringing about accounting innovations (Arnaboldi & Palermo, 2010) and producing practical relevant accounting research (Tucker & Lowe, 2014), calling for developing research capable of delivering the advancement of both theory and practice.…”
Section: Introductionmentioning
confidence: 99%