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

  • Laurence Ferry
  • Iris Saliterer
  • Ileana Steccolini
  • Basil Tucker
Part of the Public Sector Financial Management book series (PUSEFIMA)


In this chapter, I engage with recent empirical research I have been involved with in investigating the important question of how research may become a closer companion to practice and address three questions central to the research-practice debate:
  1. 1.

    How prevalent is the research-practice gap?

  2. 2.

    How has the research-practice gap been investigated?

  3. 3.

    How, if at all, might research become a closer companion to practice?


These questions are by no means restricted to the public sector, and their consideration in a more general context may be valuable for both researchers and practitioners interested in the nexus between research and practice.


Research-practice gap Accounting Research relevance Public sector Research policy 


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Copyright information

© The Author(s) 2019

Authors and Affiliations

  • Laurence Ferry
    • 1
  • Iris Saliterer
    • 2
  • Ileana Steccolini
    • 3
  • Basil Tucker
    • 4
  1. 1.Durham University Business SchoolDurham UniversityDurhamUK
  2. 2.Albert Ludwigs University of FreiburgFreiburgGermany
  3. 3.Newcastle University LondonLondonUK
  4. 4.UniSA Business SchoolUniversity of South AustraliaAdelaideAustralia

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