Knowledge creation for practice in public sector management accounting by consultants and academics: Preliminary findings and directions for future research

Management Accounting Research

Volumn 21, Issue 2, 2010, Pages 83-94

  van Helden, G Jan ^a   Aardema, Harrie ^b   ter Bogt, Henk J ^a   Groot, Tom L C M ^c  

^a UNIVERSITY OF GRONINGEN   (Netherlands)

^b OPEN UNIVERSITY OF THE NETHERLANDS   (Netherlands)

^c VU UNIVERSITY AMSTERDAM   (Netherlands)

Author keywords

Academics; Consultants; Public sector management accounting

Indexed keywords

EID: 77952887834     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2010.02.008     Document Type: Article

References (40)

1. Bac A. The Netherlands. Reforming Governmental Accounting and Budgeting in Europe 2003, Fachverlag Moderne Wirtschaft, Frankfurt am Main, (chapter 6). K. Lüder, R. Jones (Eds.).
2. Baldridge D., Floyd S.W., Markoczy L. Are managers from Mars and academicians from Venus?; Towards an understanding of the relationship between academic quality and practical relevance. Strategic Management Journal 2004, 25:1063-1074.
3. Berger S. Globalization and politics. Annual Review of Political Sciences 2000, 3:43-62.
4. de Boer H.F., Enders J., Leisyte L. Public sector reform in Dutch higher education: the organizational transformation of the university. Public Administration 2007, 85:27-46.
5. ter Bogt H.J. Recent and future management changes in local government: continuing focus on rationality and efficiency?. Financial Accountability & Management 2008, 28:31-58.
6. ter Bogt H.J., van Helden G.J. A reflection on accounting reforms in Dutch government. International Public Financial Management Reform: Progress, Contradictions And Challenges 2005, Information Age Press, USA. J. Guthrie, C. Humphrey, O. Olson, L. Jones (Eds.).
7. ter Bogt, H.J., Scapens, R.W., 2009. Performance measurement in universities: a comparative study of two accounting and finance groups in the Netherlands and the UK, ENROAC Conference paper. http://ssrn.com/abstract=1432749.
8. Christensen M. The " third hand": private sector consultants in public sector accounting change. European Accounting Review 2005, 14:447-474.
9. Christensen M. On public sector accounting change: epistemic communities, consultants, Naïve Officials and a Reply to Humphrey. European Accounting Review 2006, 15:289-296.
10. Cruz I., Major M., Scapens R.W. Institutionalization and practice variation in the management control of a global/local setting. Accounting, Auditing & Accountability Journal 2009, 22:91-117.
11. Czarniawska B., Mazza C. Consulting as a liminal space. Human Relations 2003, 56:267-290.
12. Docherty I., Smith D. Practising what we preach?; academic consultancy in a multi-disciplinary environment. Public Money and Management 2007, 27:273-280.
13. Gendron Y. Constituting the academic performer: the spectre of superficiality and stagnation in academia. European Accounting Review 2008, 17:97-127.
14. Gourlay S. Conceptualizing knowledge creation; a critique on Nonaka's theory. Journal of Management Studies 2006, 43:1415-1436.
15. Groot T., Garcia-Valderrama T. Research quality and efficiency; an analysis of assessments and management issues in Dutch economics and business research programs. Research Policy 2006, 35:1362-1376.
16. Groot T.L.C.M., Budding T. The influence of new public management practices on product costing and service pricing decisions in Dutch municipalities. Financial Accountability & Management 2004, 20:421-444.
17. Guthrie J., Olson O., Humphrey C. Debating developments in new public financial management: the limits of global theorizing and some new ways forward. Financial Accountability & Management 1999, 15:209-228.
18. van Helden G.J., Jansen E.P. New public management in Dutch local government. Local Government Studies 2003, 29:68-88.
19. van Helden G.J., Northcott D. Examining the practical relevance of public sector management accounting research. Financial Accountability & Management 2010, 26:213-241.
20. Hood C. The 'New Public Management' in the 1980s: variations on a theme. Accounting, Organizations and Society 1995, 20:93-109.
21. Hopwood A.G. Changing pressures on the research process: on trying to research in an age when curiosity is not enough. European Accounting Review 2008, 17:87-96.
22. Debating Public Sector Financial Management Reforms: An International Study 2005, Information Age Press, USA. C. Humphrey, J. Guthrie, O. Olson, L. Jones (Eds.).
23. Ittner C.D., Larcker D.F. Innovations in performance measurement: trends and research implication. Journal of Management Accounting Research 1998, 10:205-238.
24. Jacobson N., Butterill D., Coering P. Organizational factors that influence university-based researcher's engagement in knowledge transfer activities. Science Communication 2004, 25:246-259.
25. Jacobson N., Butterill D., Coering P. Consulting as a strategy for knowledge transfer. The Milbank Quarterly 2005, 83:299-322.
26. Jönssen S., Lukka K. There and back again; doing interventionist research in management accounting. Handbook Management Accounting Research 2006, 373-397. Elsevier. A. Chapman, A. Hopwood, M. Shields (Eds.).
27. Kickert W.J.M. Public Management Reforms in The Netherlands 2000, Eburon, Delft.
28. Lapsley I., Oldfield R. Transforming the public sector: management consultants as agents of change. European Accounting Review 2001, 10:523-543.
29. Lapsley I. The NPM agenda: back to the future. Financial Accountability & Management 2008, 24:77-96.
30. Lukka K., Granlund M. The fragmented communication structure within the accounting academia: the case of activity-based costing research genres. Accounting, Organizations and Society 2002, 27:165-190.
31. Malmi T., Granlund M. In search of management accounting theory. European Accounting Review 2009, 18:597-620.
32. Mitchell F. Research and practice in management accounting: improving integration and communication. European Accounting Review 2002, 11:277-289.
33. Nonaka I. A dynamic theory of organizational knowledge creation. Organization Science 1994, 5:14-37.
34. Pollitt C., Bouckaert G. Public Management Reform. A Comparative Analysis 2000, Oxford University Press, Oxford.
35. RAE (Research Assessment Exercise), 2008. UOA 35, Accounting and Finance.
36. Rynes S.A., Bartunek J.M., Daft R.L. Across the great divide: knowledge creation and transfer between practitioners and academics. Academy of Management Journal 2001, 44:340-355.
37. Scapens R.W. Changing times: management accounting research and practice from a UK perspective. Contemporary Issues in Management Accounting 2005, Oxford University Press, Oxford, (chapter 15). A. Bhimani (Ed.).
38. Schein E.H. Organizational Culture and Leadership 1992, Jossey-Bass, San Francisco.
39. Shapiro D.L., Kirkman B.L., Courtney H.G. Perceived causes and solutions of the translation problem in management research. Academy of Management Journal 2007, 50:249-266.
40. Walsh K. Public Services and Market Mechanisms 1995, MacMillan, London.