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We Build Too Many Walls and Not Enough Bridges

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Book cover The Research-Practice Gap on Accounting in the Public Services

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

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Abstract

This chapter takes a holistic approach to the observations documented by our authors and considers the implications of these collective reflections in terms of actions or beliefs that may be attributable to a narrowing of the divide between academic research and its use in practice. In particular, we develop an interpretive framework that may help make sense of the research-practice gap on a global scale, and which provides directions that have as their aim a closer engagement between research and the practice of public sector administration as it applies to accounting, management, or management accounting.

Basil Tucker

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

Laurence Ferry

Durham University Business School, Durham University, Durham, UK

Iris Saliterer

Albert Ludwigs University of Freiburg, Freiburg, Germany

Ileana Steccolini

Newcastle University London, London, UK

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Notes

  1. 1.

    However, we point out that in no way has the applicability or acceptance of EBP been uncontested. See, for example: Learmonth (2006, 2008), Learmonth, Lockett and Dowd (2012), Morrell and Learmonth (2015), Morrell, Learmonth, and Heracleous (2015).

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Author information

Authors and Affiliations

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

    Laurence Ferry

  2. Albert Ludwigs University of Freiburg, Freiburg, Germany

    Iris Saliterer

  3. Newcastle University London, London, UK

    Ileana Steccolini

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

    Basil Tucker

Authors
  1. Laurence Ferry
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  2. Iris Saliterer
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  3. Ileana Steccolini
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  4. Basil Tucker
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Ferry, L., Saliterer, I., Steccolini, I., Tucker, B. (2019). We Build Too Many Walls and Not Enough Bridges. In: The Research-Practice Gap on Accounting in the Public Services. Public Sector Financial Management. Palgrave Pivot, Cham. https://doi.org/10.1007/978-3-319-99432-1_4

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