The Research-Practice Gap on Accounting in the Public Services : An International Analysis (Public Sector Financial Management) （2019）

Ferry, Laurence/ Saliterer, Iris/ Steccolini, Ileana

Birkhauser Verlag AG（2018/11発売）

• 製本 Hardcover:ハードカバー版／ページ数 137 p.
• 言語 ENG
• 商品コード 9783319994314
• DDC分類 657.835

Full Description

This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.

Contents

1. Concerns about the Research-Practice Gap on Accounting in Public Services.- 2. Where there's a will The research-practice gap in accounting.- 3. A global view of the research practice gap.- 4. We build too many walls and not enough bridges.- 5. Closing Reflections.