مسائل موجود بین رابطه‌ی نظریه و عمل در حسابداری مدیریت

In recent decades the interest of academic researchers in the practical aspects of management accounting has waned. This editorial explores some of the reasons of this development. Over the past few decades we have witnessed the establishment of management accounting in academia as a social science. This has increased the credibility of the accounting academics. However, it has also meant that academic researchers have neglected the technical core of their discipline and its problems and issues which have a direct practical relevance. It is concluded that there is a need for academic researchers to have a stronger focus on the technical core of the subject and to harness the findings of empirical research so that they can be used to develop and support practice.

The call for papers for this special issue elicited only a very limited response. This probably reflects the academic community's view that the issue of how research and the development of management accounting theory relates to practice is not particularly important. Contemporary circumstances and pressures may well have downgraded the significance of practical considerations for academics. In this short editorial we suggest some of the reasons why this might have happened and argue that if management accounting research is to maintain its distinctiveness from the other social sciences and disciplines to which it has become linked, there is a need to retain a focus on the technical core of practice.