Is there a gap between Spanish Management Accounting research and professional practice? The academic opinion
¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica
Abstract
The controversy over the contribution of accounting research to professional practice has returned again in the international literature, and it is observed that there is a gap between them. Spain is not oblivious to this discussion, but little evidence has been found on the opinion of these groups. For this reason, the aim of this work is to find out the views of Management Accounting academics on whether there is a gap between the research in this subject and the economic management activity of the organizations. To achieve this, a survey was conducted on a sample of 298 academics. The results highlight that a majority of academics think that there is a gap between the academic community and practitioners. Moreover, they suggest that this gap should be bridged. Furthermore, the main reasons given by the academics for preventing the academic community linking with daily practice are: the academic performance assessment system, the lack of interest of practitioners in reading accounting journals, practitioner needs to achieve short-term answers and the limited transfer of research findings to organizations. The interest of this work lies in being a pioneer empirical study for analyzing the gap in this branch of Accounting.
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