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The Research-Practice Gap on Accounting in the Public Services

An International Analysis

  • Book
  • © 2019

Overview

Authors:
  1. Laurence Ferry

    1. Durham University Business School, Durham University, Durham, UK

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  2. Iris Saliterer

    1. Albert Ludwigs University of Freiburg, Freiburg, Germany

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  3. Ileana Steccolini

    1. Newcastle University London, London, UK

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  4. Basil Tucker

    1. UniSA Business School, University of South Australia, Adelaide, SA, Australia

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  • Discusses how academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services
  • Presents practitioner perspectives from the heads of three leading international professional accounting bodies actively involved in the public services arena
  • Argues for engaging a broad cross-section of academics and practitioners at an international level to address the research-practice gap

Part of the book series: Public Sector Financial Management (PUSEFIMA)

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Table of contents (5 chapters)

  1. Front Matter

    Pages i-xiii
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  2. Concerns About the Research-Practice Gap on Accounting in Public Services

    • Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker
    Pages 1-8

  3. Where There’s a Will… The Research-Practice Gap in Accounting

    • Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker
    Pages 9-31

  4. A Global View of the Research-Practice Gap in a Public Sector Context

    • Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker
    Pages 33-113

  5. We Build Too Many Walls and Not Enough Bridges

    • Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker
    Pages 115-128

  6. Closing Reflections

    • Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker
    Pages 129-134

  7. Back Matter

    Pages 135-137
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Keywords

About this book

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.

Authors and Affiliations

  • Durham University Business School, Durham University, Durham, UK

    Laurence Ferry

  • Albert Ludwigs University of Freiburg, Freiburg, Germany

    Iris Saliterer

  • Newcastle University London, London, UK

    Ileana Steccolini

  • UniSA Business School, University of South Australia, Adelaide, SA, Australia

    Basil Tucker

About the authors

Laurence Ferry is Professor of Accounting at Durham University Business School, UK, and a prestigious Parliamentary Academic Fellow in public accountability 2018/19. He is a well-recognised international expert in public financial management.
 
Iris Saliterer is Professor of Public and Non-Profit Management at the Albert-Ludwigs University in Freiburg, Germany, and was Schumpeter Fellow at Harvard University, USA, in 2015/2016. Her main research interests include performance management, public sector accounting and financial management (reforms), financial and administrative resilience, and innovative forms of public service delivery. 

Ileana Steccolini is Professor of Accounting & Finance at Newcastle University London, UK, and the chair and founder of the IRSPM accounting and accountability special interest group. Her research develops at the interface between accounting and public administration. 


Basil Tucker is currently a senior lecturer in the School of Commerce, UniSA Business School, Australia. He has published extensively on the relevance of academic research, and in particular, the research-practice “gap” in management accounting.

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