Practitioners are from Mars; academics are from Venus? An investigation of the research-practice gap in management accounting

Purpose: The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported "gap" between academic management accounting research and practice. Design/methodology/approach: Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia. Findings: Professional accounting bodies perceive the gap between academic research and practice in management accounting to be of limited concern to practitioners. The two most significant barriers to research utilisation by practitioners are identified as: difficulties in understanding academic research papers; and limited access to research findings. In acting as a conduit between the worlds of academia and practice, professional bodies have an important role to play by demonstrating the mutual value to both academics and practitioners resulting from a closer engagement between MA research and practice. Research limitations/implications: As one of the few empirically-based, theoretically informed investigations exploring the research-practice gap in management accounting, this study provides insights rather than "answers". Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry. Originality/value: This study contributes to the conversation about the "research-practice gap" in management accounting by adopting a distinct theoretical vantage point to organize, analyse and interpret empirical evidence obtained from Australian professional accounting bodies about management accounting practice. © Emerald Group Publishing Limited.

A soft-computing-based method for the automatic discovery of fuzzy rules in databases:uses for academic research and management support in marketing

The study here highlights the potential that analytical methods based on Knowledge Discovery in Databases (KDD) methodologies have to aid both the resolution of unstructured marketing/business problems and the process of scholarly knowledge discovery. The authors present and discuss the application of KDD in these situations prior to the presentation of an analytical method based on fuzzy logic and evolutionary algorithms, developed to analyze marketing databases and uncover relationships among variables. A detailed implementation on a pre-existing data set illustrates the method. © 2012 Published by Elsevier Inc.

Tracking and updating academic research in selling and sales management:a decade later

This study examines the state of academic research in selling and sales management (S&SM) from the years 2003-7, ten years after the data collected by Moncrief, Marshall, and Watkins (2000). Sales articles are reviewed that appeared in 19 marketing journals and evidence is provided on the state of the S&SM discipline by comparing the number of authors, authorships, and publications versus a comparable five-year period a decade ago. Of interest are the universities that produce and employ faculty in S&SM and to identify those schools and geographic regions that are publishing the majority of articles. Publication distribution trends across journals are also examined. A dramatic increase in non-U.S. authors and authorships is noted versus the prior study. Overall, the findings indicate that, perhaps contrary to some popular misconceptions, the state of S&SM research is healthy, vibrant, and evolving.

Justice source and justice content:evaluating the fairness of organizational career management practices

This article presents part of the findings of a multi-method study into employee perceptions of fairness in relation to the organisational career management (OCM) practices of a large financial retailer. It focuses on exploring how employees construct fairness judgements of their career experiences and the role played by the organisational context and, in particular, OCM practices in forming these judgements. It concludes that individuals can, and do, separate the source and content of (in)justice when it comes to evaluating these experiences. The relative roles of the employer, line manager and career development opportunities in influencing employee fairness evaluations are discussed. Conceptual links with organisational justice theory are proposed, and it is argued that the academic and practitioner populations are provided with empirical evidence for a new theoretical framework for evaluating employee perceptions of, and reactions to, OCM practices.

International human resource management:review and critique

The research agenda for the field of international human resource management (IHRM) is clear. For a better understanding and to benefit substantially, management scholars must study IHRM in context (Jackson, S.E. and Schuler, R.S. 1995. Understanding human resource management in the context of organizations and their environment. Annual Review of Psychology, 46: 237–264; Geringer, J.M., Frayne, C.A. and Milliman, J.F. 2002. In search of 'best practices' in international human resource management: research design and methodology. Human Resource Management, forthcoming). IHRM should be studied within the context of changing economic and business conditions. The dynamics of both the local/regional and international/global business context in which the firm operates should be given serious consideration. Further, it could be beneficial to study IHRM within the context of the industry and the firm's strategy and its other functional areas and operations. In taking these perspectives, one needs to use multiple levels of analysis when studying IHRM: the external social, political, cultural and economic environment; the industry, the firm, the sub-unit, the group, and the individual. Research in contextual isolation is misleading: it fails to advance understanding in any significant way (Adler, N.J. and Ghadar, E. 1990. Strategic human resource management: a global perspective. Human Resource Management in International Comparison. Berlin: de Gruyter; Locke, R. and Thelen, K. 1995. Apples and oranges revisited: contextualized comparisons and the study of comparative labor politics. Politics & Society, 23, 337–367). In this paper, we attempt to review the existing state of academic work in IHRM and illustrate how it incorporates the content and how it might be expanded to do so.

Group perceptions of knowledge management

This paper reports preliminary results of a project investigating how staff in UK organisations perceive knowledge management in their organisation as a group. The group setting appears to be effective in surfacing opinions and enabling progress in both understanding and action to be made. Among the findings thus far are the importance of the knowledge champion role and the state of the “knowledge management life cycle” in each organisation, and continuing confusion between knowledge, information and mechanisms.

Harnessing diversity and collective action in the top management team

Diversity has become an important issue at all levels of the company from the boardroom to the back office. It is increasingly apparent that diversity is vital to productivity, with academic research indicating an important link between diverse top management team (TMT) composition and corporate performance. However, the nature of this link remains elusive, as there is little accessible research that can help top teams to evaluate how diversity impacts on their strategic capacity. This paper seeks to fill this gap by developing a conceptual framework, illustrated with case examples, to explain the relationships between TMT diversity and TMT collective action. As collective action is difficult to attain from top teams that are high in diversity, six practical processes are developed from this framework for establishing and exploiting top team strategic capacity. The paper concludes by outlining the theoretical implications of the framework. © Elsevier Ltd. All rights reserved.

Management processes in marketing planning

There has been concern in the literature about the adequacy of the traditional model of marketing planning, which focuses on what decisions should be made and not on how to make them. The aim of this article is a new conceptualisation that proposes key management processes about how marketing planning decisions are made in a dynamic context. The motives for this conceptualisation are to contribute to understanding by advancing the traditional model of marketing planning, to stimulate academic and practitioner debate about how marketing planning decisions are made, and to initiate new directions in marketing planning research. Two new competing models of marketing planning are developed, which address key management processes about how marketing planning decisions are made in a dynamic context, and research directions are proposed.

Information management for viable organisations

The recent global „credit crunch? has brought sharply into focus the need for better understanding of what it takes for organisations to survive. This research seeks to help organisations maintain their „viability? – the ability to maintain a separate existence and survive on their own. Whilst there are a multitude of factors that contribute to organisational viability, information can be viewed as the lifeblood of organisations. This research increases our understanding of how organisations can manage information effectively to help maintain their viability. The viable systems model (VSM) is an established modelling technique that enables the detailed analysis of organisational activity to examine how the structure and functions performed in an organisation contribute to its „viability?. The VSM has been widely applied, in small/large companies, industries and governments. However, whilst the VSM concentrates on the structure and functions necessary for an organisation to be viable, it pays much less attention to information deployment in organisations. Indeed, the VSM is criticised in the literature for being unable to provide much help with detailed information and communication structures and new theories are called for to explore the way people interact and what information they need in the VSM. This research analyses qualitative data collected from four case studies to contribute to our understanding of the role that information plays in organisational viability, making three key contributions to the academic literature. In the information management literature, this research provides new insight into the roles that specific information plays in organisations. In the systems thinking literature, this research extends our understanding of the VSM and builds on its powerful diagnostic capability to provide further criteria to aid in the diagnosis of viable organisations. In the information systems literature, this research develops a framework that can be used to help organisations design more effective information systems.

Improving returnable transport equipment management with an autonomous approach

Challenges of returnable transport equipment (RTE) management continue to heighten as the popularity of their usage magnifies. Logistics companies are investigating the implementation of radio-frequency identification (RFID) technology to alleviate problems such as loss prevention and stock reduction. However, the research within this field is limited and fails to fully explore with depth, the wider network improvements that can be made to optimize the supply chain through efficient RTE management. This paper, investigates the nature of RTE network management building on current research and practices, filling a gap in the literature, through the investigation of a product-centric approach where the paradigms of “intelligent products” and “autonomous objects” are explored. A network optimizing approach with RTE management is explored, encouraging advanced research development of the RTE paradigm to align academic research with problematic areas in industry. Further research continues with the development of an agent-based software system, ready for application to a real-case study distribution network, producing quantitative results for further analysis. This is pivotal on the endeavor to developing agile support systems, fully utilizing an information-centric environment and encouraging RTE to be viewed as critical network optimizing tools rather than costly waste.

Business processes and knowledge management

Knowledge has been a subject of interest and inquiry for thousands of years since at least the time of the ancient Greeks, and no doubt even before that. “What is knowledge” continues to be an important topic of discussion in philosophy. More recently, interest in managing knowledge has grown in step with the perception that increasingly we live in a knowledge-based economy. Drucker (1969) is usually credited as being the first to popularize the knowledge-based economy concept by linking the importance of knowledge with rapid technological change in Drucker (1969). Karl Wiig coined the term knowledge management (hereafter KM) for a NATO seminar in 1986, and its popularity took off following the publication of Nonaka and Takeuchi’s book “The Knowledge Creating Company” (Nonaka & Takeuchi, 1995). Knowledge creation is in fact just one of many activities involved in KM. Others include sharing, retaining, refining, and using knowledge. There are many such lists of activities (Holsapple & Joshi, 2000; Probst, Raub, & Romhardt, 1999; Skyrme, 1999; Wiig, De Hoog, & Van der Spek, 1997). Both academic and practical interest in KM has continued to increase throughout the last decade. In this article, first the different types of knowledge are outlined, then comes a discussion of various routes by which knowledge management can be implemented, advocating a process-based route. An explanation follows of how people, processes, and technology need to fit together for effective KM, and some examples of this route in use are given. Finally, there is a look towards the future.