Research-Practice Gap on Accounting in the Public Services

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.

• 1. Concerns about the Research-Practice Gap on Accounting in Public Services.- 2. Where there’s a will The research-practice gap in accounting.- 3. A global view of the research practice gap.- 4. We build too many walls and not enough bridges.- 5. Closing Reflections.