The Research-Practice Gap on Accounting in the Public Services: An International Analysis

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. Front Matter ....Pages i-xiii Concerns About the Research-Practice Gap on Accounting in Public Services (Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker)....Pages 1-8 Where There’s a Will… The Research-Practice Gap in Accounting (Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker)....Pages 9-31 A Global View of the Research-Practice Gap in a Public Sector Context (Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker)....Pages 33-113 We Build Too Many Walls and Not Enough Bridges (Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker)....Pages 115-128 Closing Reflections (Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker)....Pages 129-134 Back Matter ....Pages 135-137