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.

The rise and fall of Germans in the British hospitality industry, c1880-1920

German migrants were to be found in significant numbers in the British hospitality industry during the period 1880 to 1920. They worked as waiters, chefs, and managers of restaurants and hotels. This article has three main sections. It begins with a brief outline of the rise of restaurants and hotels in late nineteenth-century Britain and the role of migrants in this process. It then analyses the Germans in the British hospitality industry in the decades leading up to the First World War. The article then focuses upon the rise of hostility towards Germans with the approach of the Great War, which led to dismissal, internment and repatriation during the conflict.

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

An empirical study of Kirkpatrick's evaluation model in the hospitality industry

This study examined Kirkpatrick’s training evaluation model (Kirkpatrick & Kirkpatrick, 2006) by assessing a sales training program conducted at an organization in the hospitality industry. The study assessed the employees’ training outcomes of knowledge and skills, job performance, and the impact of the training upon the organization. By assessing these training outcomes and their relationships, the study demonstrated whether Kirkpatrick’s theories are supported and the lower evaluation levels can be used to predict organizational impact. The population for this study was a group of reservations sales agents from a leading luxury hotel chain’s reservations center. During the study period from January 2005 to May 2007, there were 335 reservations sales agents employed in this Global Reservations Center (GRC). The number of reservations sales agents who had completed a sales training program/intervention during this period and had data available for at least two months pre and post training composed the sample for this study. The number of agents was 69 ( N = 69). Four hypotheses were tested through paired-samples t tests, correlation, and hierarchical regression analytic procedures. Results from the analyses supported the hypotheses in this study. The significant improvement in the call score supported hypothesis one that the reservations sales agents who completed the training improved their knowledge of content and required skills in handling calls (Level 2). Hypothesis two was accepted in part as there was significant improvement in call conversion, but there was no significant improvement of time usage. The significant improvement in the sales per call supported hypothesis three that the reservations agents who completed the training contributed to increased organizational impact (Level 4), i.e., made significantly more sales. Last, findings supported hypothesis four that Level 2 and Level 3 variables can be used for predicting Level 4 organizational impact. The findings supported the theory of Kirkpatrick’s evaluation model that in order to expect organizational results, a positive change in behavior (job performance) and learning must occur. The examinations of Levels 2 and 3 helped to partially explain and predict Level 4 results.

Experiential hospitality environments: The roles of the interior architectural features in affording meanings of place

People’s authentic sense of place is being overshadowed by less authentic experiences referred to as placelessness. Consequently, a demand for experiential interior environments has surfaced. Experiential environmental and place attachment theories suggested that the relationships between self, others, and the environment are what encourage users in creating meaningful authentic experiences. This qualitative study explored the roles of the experiential interior architectural features in affording users of hospitality environments higher-level needs, such as meanings of place. For the case study, ten participants stayed at a hotel for two nights. Participants were given a guided list of ten facets of an experience, which was insidiously structured by both experiential environmental and place attachment theories. The participants used photographs to document each of the facets on the guided list. The photos were then used during the photo elicitation interviews, which evoked additional qualitative information. Participants identified specific interior architectural features and described them using the themes associated to place attachment theories. The findings revealed that the interior architectural features might enrich the meanings a person associates with a given place. Possibly affording users higher-level needs. As a result, if an experiential interior environment allows users to foster relationships between self, others, and the physical environment, they may experience more authentic experiences and give more meanings to a place.

Impact of Substance Abuse: Human Resource Strategies for the Hospitality Industry

No hospitality organizations are immune from the negative effects of substance abuse in the workplace. Ownters and managers must confront the problem head on and, in order to accomplish this, they must be in possession of the facts regarding the problem, and regarding options for dealing with the problem in the most appropriate manner for their individual organizations. The authors include an assessment of this problem as well as a summary review of procedures for positive management of a potentially negative situation.

Marketing Hospitality Web Sites

The web has emerged as a potent business channel. Yet many hospitality websites are irrelevant in a new and cluttered technical world. Knowing how to promote and advertise a website and capitalizing on available resources are the keys to success. The authors lay out a marketing plan for increasing hospitality website traffic.

Future Seniors: Is the Hospitality Industry Ready for Them?

Persons age 55 and over will become the biggest market for hospitality throughout the next 30 years. This future senior market will not have the same needs and characteristics of current seniors. The author discusses the similarities and differences of the current and future senior markets and offers recommendations for meeting the needs of the future senior market.

Outsourcing Information Services in the Hospitality Industry

Outsourcing of informational services, a growing trend outside the hospitality industry for several years, is the process of contracting with an outside vendor to take over all or part of a company's information processing needs. The author examines the pros and cons of outscourcing to help the hospitality industry determine if this si a business practice to be considered.

Solutions to the Hospitality Industry's Labor Shortage

A shortage of labor exists in the hospitality industry, even to the point that many vacant positions go unfilled. The author discusses some solutions to the problem, including a look at retirees, working mothers, and the disabled.

Rewarding Non-productivity In the Hospitality Industry

The industry has not clearly focused on many important problems, such as rewarding service workers based on productivity. Instead, many industry leaders have focused on "straw men issues," issues that are more rhetoric than substance. The authors examine some of these so-called is- sues in detail: governmental wage policies, immigration laws, the quality of the work force, service worker training, and gratuity management, to provide a fresh look at worker productivity beyond the rhetoric and myths that prevail

Venus and Leadership: Women Hospitality Leaders

The authors report on a survey of 234 women executives in the hospitality industry using factor analysis to discover the seven underlying dimensions of women leaders: perseverance, trust, inner values, responsibility, stewardship, communication, and vision.

Characteristics of Small Hospitality Businesses:A Study in an Urban Setting in Turkey

The aim of this study was to contribute to the growing body of knowledge concerning small hospitality businesses (SHBs) through an analysis of selected aspects of SHBs in an urban setting, namely Akcakoca, Turkey. Particular attention was given to the characteristics of businesses, finance, marketing, human resource management, involvement of residents in the industry, and management of SHBs. A sample of 72 businesses in Akcakoca was examined and their role in tourism was evaluated. The findings of this study reveal that SHBs carry significant deficiencies and inadequacies and face a common set of problems.

Hospitality Innovations: Identifying Successful Practices

The authors report on a survey of 185 hospitality managers to investigate which process activities are related to the success of new hospitality innovations. The results suggest that successful new hospitality projects result from a more holistic, systematic, and professional approach to the innovation process.

Impact of Employee Management on Hospitality Innovation Success

The author report on a survey of 185 hospitality manager to examine which employee management practices are associated with success in hospitality innovations. The result suggest that successful new hospitality projects are guided by a strategic human resource management approach, have higher level of training, implement behavior- bared evaluation of their front-line staff and empower their employees.