EXAMINING THE PRACTICAL RELEVANCE OF PUBLIC SECTOR MANAGEMENT ACCOUNTING RESEARCH |
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| Authors: | G Jan Van Helden Deryl Northcott |
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| Institution: | 1. Professor of Management Accounting, Faculty of Economics and Business, University of Groningen, The Netherlands;2. and Professor of Management Accounting, School of Business, The Auckland University of Technology, New Zealand;3. The authors are respectively, Professor of Management Accounting, Faculty of Economics and Business, University of Groningen, The Netherlands;4. and Professor of Management Accounting, School of Business, The Auckland University of Technology, New Zealand. The authors gratefully acknowledge the research assistance provided by Necia France and also thank Bob Scapens and participants of the 11th CIGAR Conference in Coimbra and the 5th APIRA Conference in Auckland for comments received on an earlier version of this paper. |
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| Abstract: | Concerns exist that practical relevance is becoming devalued as accounting scholars respond to signals about what sort of research ‘counts’. We categorize public sector management accounting papers in six leading journals according to two criteria: the practical orientation of the research objective(s), and whether the conclusions communicate issues of practical relevance. The findings reveal that most of the papers are directed towards understanding or critiquing the use of management accounting techniques, while other practically oriented research objectives are largely absent. Although half of the papers identify practical research implications, few suggest guidelines for practice. Reflections are offered on the role of leading journals in shaping how practical relevance is valued in accounting research. |
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| Keywords: | public sector management accounting communicating research practical relevance |
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