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.

Applicability of non-modular assessment in construction management and allied undergraduate programmes:perspective of the academics involved

Undergraduate programmes on construction management and other closely related built environment disciplines are currently taught and assessed on a modular basis. This is the case in the UK and in many other countries globally. However, it can be argued that professionally oriented programmes like these are better assessed on a non-modular basis, in order to produce graduates who can apply knowledge on different subject contents in cohesion to solve complex practical scenarios in their work environments. The examples of medical programmes where students are assessed on a non-modular basis can be cited as areas where this is already being done. A preliminary study was undertaken to explore the applicability of non-modular assessment within construction management undergraduate education. A selected sample of university academics was interviewed to gather their perspectives on applicability of non-modular assessment. General acceptance was observed among the academics involved that integrating non-modular assessment is applicable and will be beneficial. All academics stated that at least some form of non-modular assessment as being currently used in their programmes. Examples where cross-modular knowledge is assessed included comprehensive/multi-disciplinary project modules and creating larger modules to amalgamate a number of related subject areas. As opposed to a complete shift from modular to non-modular, an approach where non-modular assessment is integrated and its use further expanded within the current system is therefore suggested. This is due to the potential benefits associated with this form of assessment to professionally aligned built environment programmes

The Food Service Industry: Beliefs Held by Academics

In his study - The Food Service Industry: Beliefs Held by Academics - by Jack Ninemeier, Associate Professor, School of Hotel, Restaurant and Institutional Management at Michigan State University, Associate Professor Ninemeier initially describes his study this way: “Those in the academic sector exert a great deal of influence on those they are training to enter the food service industry. One author surveyed educational institutions across the country to ascertain attitudes of teachers toward various segments of the industry.” Those essential segments of the industry serve as the underpinnings of this discussion and are four-fold. They are lodging, institutional, multi-unit, and single-unit properties. For each segment the analysis addressed factors relating to Marketing, management and operating concerns: Marketing, operations, fiscal management, innovation, future of the segment Employee-related concerns: quality of work life, training/education opportunities, career opportunities The study uses a survey of academicians as a guide; they point to segments of the food service industry students might be inclined to enter, or even ignore. The survey was done via a questionnaire sent from the campus of the School of Hotel, Restaurant and Institutional Management at Michigan State University to 1850 full-time faculty members in two and four-year hospitality programs in the United States. Through the survey, Ninemeier wishes to reasonably address specific problems now confronting the food service industry. Those problems include but are not limited to: reducing employee turnover, retaining staff, increasing productivity and revenue, and attracting new staff. “Teachers in these programs are, therefore, an important plank in industry's platform designed to recruit students with appropriate background knowledge and interest in their operations,” Ninemeier says. Your author actually illustrates the survey results, in table form. The importance to an employee, of tangibles and intangibles such as morale, ego/esteem, wages, and benefits are each explored through the survey. According to the study, an interesting dichotomy exists in the institutional property element. Although, beliefs the academics hold about the institutional element suggest that it offers low job stress, attractive working conditions, and non-demanding competitive pressures, the survey and Ninemeier also observe: “Academics do not believe that many of their graduates will enter the institutional segment.” “If academic beliefs are incorrect, an educational program to educate academics about management and employee opportunities in the segment may be in order,” Ninemeier waxes philosophically.

The Relevance of Marxist Academics

This commentary examines the relationship between a Marxist scholar and the institutional and societal environment of the university. The focus is on how a Marxist academic navigates the social, economic and political aspects of the university while attempting to maintain a commitment to class analysis and Marxism as political practice.

Reflections of Academics on the Ethics of University Military Research

The article examines the ways that university military research violates the tenets of academic freedom and communication. Interviews with academics are used to raise concerns about the extent to which military research conflicts with the academic mission. The author includes an examination of specific cases where professors and students have challenged the militarization of research on university campuses.

Evolution of an Interactive Online Magazine for Students, Academics and Expert Practitioners to Engage Students in ESD

Urgency to embed awareness of sustainability principles and practice across society, and need for digital literacy and advocacy for sustainability are reshaping ESD. These, together with developments in learning and teaching, demand new tools to support implementation of project-based learning and more interactive approaches. This investigation explores the evolution of susthingsout.com, an online magazine for students, academics and expert practitioners, developed by the University of Worcester. This comprises two parts; the first, a private site specifically for students involved in sustainability learning on-campus; the second, an open-access site developed to deliver sustainability information and good practice across campus, community and not-for-profit and commercial organisations. This paper involves only the private site i.e. the equivalent of an in-house VLE specifically designed to support the teaching of sustainability to multi-disciplinary first and second year undergraduate students. It reports on the progress of the VLE, following three years of use and initial improvements, in terms of the student support and engagement, as well as considering the practical issues affecting these. The results fall into four categories of pedagogical, operational, cultural and external factors, which are synthesised to capture and share emerging knowledge of good practice offering insights to other developers of online sustainability materials.

Ithaka S+R, Jisc and RLUK UK survey of academics 2015

This report is the second Ithaka S+R / Jisc / RLUK survey of UK academics. It asks of the UK research community their views on resource discovery, their use of these resources (online and digital), attitudes to research data management, and much more. It provides a powerful insight into how researchers view their own behaviour and the research environment within the UK today. It gives us pointers to how we can provide further support to researchers and first indications as to where resources should be best invested in the future.

Career and work-family relationship among academics : An exploratory study

Despite the increase, in recent years, of women’s participation in the labour market, sex discrimination remains a reality in most work organisations. In this matter, academic organisations are no exception. Evidence of sex inequalities is well documented in the literature. At the individual level, inequalities are partly explained by family responsibilities mainly held by women. Having to spend a considerable amount of time in home and children related activities women are left with less time available for scientific work than their male colleagues. With the purpose of understanding how academics experience the relationship between work and family, 32 in-depth interviews were conducted among Portuguese academics of both sexes in one particular university. The findings confirmed that work-family conflict is stronger among female faculty than among their male counterparts. Additionally, the prejudice against maternity and the way it is compatible with a successful career appears to survive the new gender relations. Difficulties felt by female academics could be minimised by the introduction of «family-friendly» policies and the development of a positive organisational climate towards maternity and family issues.

Administrative Placement of the Information Systems Discipline in Universities - A SWOT Analysis of Queensland University of Technology

In some Queensland universities, Information Systems academics have moved out of Business Faculties. This study uses a pilot SWOT analysis to examine the ramifications of Information Systems academics being located within or outside of the Business Faculty. The analysis provides a useful basis for decision makers in the School studied, to exploit opportunities and minimise external threats. For Information Systems academics contemplating administrative relocation of their group, the study also offers useful insights. The study presages a series of further SWOT analyses to provide a range of perspectives on the relative merits of having Information Systems academics administratively located inside versus outside Business faculties.