Examining the Practical Relevance of Public Sector Management Accounting Research

28 Pages Posted: 26 Apr 2010

See all articles by G. Jan van Helden

G. Jan van Helden

University of Groningen - Faculty of Economics and Business

Deryl Northcott

The Auckland University of Technology

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.

Suggested Citation

van Helden, G. Jan and Northcott, Deryl, Examining the Practical Relevance of Public Sector Management Accounting Research. Financial Accountability & Management, Vol. 26, Issue 2, pp. 213-240, May 2010. Available at SSRN: https://ssrn.com/abstract=1595433 or http://dx.doi.org/10.1111/j.1468-0408.2010.00499.x

G. Jan Van Helden (Contact Author)

University of Groningen - Faculty of Economics and Business ( email )

Postbus 72
9700 AB Groningen
Netherlands
+31 50 363 3673 (Phone)
+31 50 363 3720/3673 (Fax)

Deryl Northcott

The Auckland University of Technology ( email )

42 Wakefield Street
Private Bag 92006
Auckland Central, 1142
New Zealand
+64 9 921-9999, ext. 5850 (Phone)

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