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QRAM
11,1 A pragmatic view on
engaged scholarship
in accounting research
40
Henk J. ter Bogt and G. Jan van Helden
Faculty of Economics and Business, University of Groningen,
Groningen, The Netherlands
Abstract
Purpose – This paper aims to discuss the question of how the possible gaps between academic and
practical accounting research can be reduced and how academics could make a contribution to solving
the practical problems of organizations.
Design/methodology/approach – A reflection on Van de Ven and Johnson’s ideas about “engaged
scholarship” as a way for overcoming the gap between academic and practical knowledge creation,
illustrated with examples coming from public sector accounting research.
Findings – Although academic consultant/researchers, who conduct research of direct relevance to
practice, ideally must have research objectives in mind that go beyond the practical problems of the
organization in order to address academically relevant goals, this is often not feasible. This is due to
the fact that academically relevant research questions can often only be identified when a
practice-oriented research project has already taken shape. The authors argue and illustrate that a
pragmatic form of engaged scholarship in public sector accounting research implies that such research
results in a variety of outputs. Some of the outputs will have direct relevance to the practitioners and
others to the academics involved, whilst the outputs that are relevant to each of these two groups will
only partly show connections and overlaps.
Practical implications – The preoccupation of academic researchers with publications in
high-ranking journals, due to pressures from their universities and peer groups, threatens research
projects with a potential relevance for practice, because their publication opportunities are uncertain in
advance. The authors welcome researchers who want to take this type of risk, and the authors
challenge university officials and journal editors to broaden their view on excellence in research
beyond the scope of their traditional academic domains.
Originality/value – The paper offers a realistic way out of serving two seemingly different research
goals, practice-relevance and academic rigour.
Keywords Public sector accounting, Engaged scholarship, Practice-relevant research
Paper type Conceptual paper
Introduction
How difficult is it for scholars to conduct research that is relevant for practice in an era
that is characterized by a search for academic excellence, as often reflected by
publications in high ranking international journals? Is there a problem here and, if that
is the case, how could it be solved? These questions relate to possible gaps between
academic and practical knowledge creation and options for bridging those gaps.
Qualitative Research in Accounting & As guest-editors, we edited a special issue of Qualitative Research in
Management
Vol. 11 No. 1, 2014
pp. 40-50 The authors are indebted to Deryl Northcott, the editor of QRAM, for her encouragement and
q Emerald Group Publishing Limited
1176-6093
suggestions. They also acknowledge the suggestions of Daniela Argento and Giuseppe Grossi on
DOI 10.1108/QRAM-02-2014-0016 an earlier draft of this paper.
Accounting & Management (QRAM) on qualitative approaches to practice-relevant Pragmatic view
management accounting research in 2012. Our paper for the current special issue on engaged
discusses the question of how the possible gaps between academic and practical
accounting research can be reduced and how academics could make a contribution to scholarship
solving the practical problems of organizations. In doing so, we provide examples
coming from public sector accounting research, which is our field of expertise. Having
in mind the particular focus of QRAM, we will also shed some light on the role of 41
qualitative methods in the debate about aligning practice relevance and academic
rigour in doing accounting (and management) research.
Further reading
van Bogt, H.J., Helden, G.J. and van der Kolk, B. (2014), “Challenging NPM ideas about
performance management: selectivity and differentiation in outcome-oriented performance
budgeting”, Financial Accountability & Management, Vol. 29 (in press).
Corresponding author
G. Jan van Helden can be contacted at: g.j.van.helden@rug.nl