AAA Spark Meeting of the Regions

Content Analysis of Management Accounting Research in Academia and Practice over the Past Decade

• In Event: Topics on Academia

Abstract

The objective of this research is to bridge the gap between scholarly and practitioner research and provide a relevant summary of results that have implications for practitioners. First, we explore the applicability and relevance of managerial accounting research in the past decade. We present the summary content analysis of 500 academic articles and more than 2000 practitioner-oriented articles and provide trends, topics, and some comparisons. Second, we present a framework of the relationship that can be established between practice and academia, current challenges, and factors that can contribute to the flourishing of a mutually beneficial relationship between practitioners and academicians. In addition, we discuss examples of academic research studies that have potential benefits for practitioners and provide insights into areas that need future research.

Authors

• Heba Yousef M. Abdel-Rahim, The University of Toledo

• Amal A. Said, Northern Kentucky University