Knowledge Creation for Practice in Public Sector Management Accounting by Consultants and Academics; Preliminary Findings and Directions for Future Research

Posted: 12 May 2011

See all articles by Henk J. ter Bogt

Henk J. ter Bogt

University of Groningen - Faculty of Economics and Business - Dept. of Accounting

Tom Groot

VU University Amsterdam - Amsterdam Research Center in Accounting

Jan van Helden

affiliation not provided to SSRN

Harrie Aardema

Open University, Heerlen, the Netherlands

Date Written: January 20, 2010

Abstract

This study is about knowledge creation for practice in public sector management accounting by consultants and academics. It shows that researchers emphasize the importance of practice, but worry about the prospects of a successful cross-fertilization between practice and research, because of the pressure they feel to publish in international research journals. Their contacts with consultants are limited. Consultants have limited access to academic research, because of pressures from their daily work. Knowledge created by consultants is initiated by problems coming from practice; it has to be ready-made for application in practice, and is often a combination of explicit and tacit knowledge. However, our interviews with researchers show a more diffuse picture; the knowledge created by some of them is disciplinary-driven and fundamental, whereas the research of others is more problem-driven and applied. Our study hints at two intermediary groups, i.e. consultant-researchers and consultants working in the expertise centres of their firms, both of which can potentially overcome hindrances in the communication between consultancy and research.

Keywords: academics, consultants, public sector management accounting

JEL Classification: M4

Suggested Citation

ter Bogt, Henk J. and Groot, Tom and van Helden, Jan and Aardema, Harrie, Knowledge Creation for Practice in Public Sector Management Accounting by Consultants and Academics; Preliminary Findings and Directions for Future Research (January 20, 2010). Management Accounting Research, Vol. 21, No. 2, 2010, Available at SSRN: https://ssrn.com/abstract=1539457

Henk J. Ter Bogt (Contact Author)

University of Groningen - Faculty of Economics and Business - Dept. of Accounting ( email )

P.O. Box 800
9700 AV Groningen
Netherlands
+31 50 363 7191 (Phone)

Tom Groot

VU University Amsterdam - Amsterdam Research Center in Accounting ( email )

De Boelelaan 1105
1081 HV Amsterdam
Netherlands

Jan Van Helden

affiliation not provided to SSRN

No Address Available

Harrie Aardema

Open University, Heerlen, the Netherlands ( email )

Heerlen
Netherlands

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