The research–practice gap in the field of accounting in public sector organizations has recently gained the attention of scholars (Ferry et al. 2018; Steccolini, 2019; van Helden, 2019).
Scholars have provided evidence that, although several studies are based on empirical data, the relationship between research and practice has not been addressed.
This new section of JPBAFM aims at bridging this gap by providing an open arena for dialog between academics and practitioners, hosting reflections by representatives of both groups and paving the way for collaboration. Practitioners will have the opportunity to express their views on issues that need more study and analysis, they work successfully or they have significant shortcomings, including experiences, reforms, innovations and tools that they are implementing. Scholars, on the other hand, may provide “a critical assessment of the views held in practice about the accounting tools used and the ways in which these tools are implemented” (van Helden, 2019:596).
A dialogue of this nature would be beneficial in several areas, including (but not limited to):
- Public sector accounting systems impact society
- Accounting tools that favour societal engagement in decision making and management of public sector organisations
- Benefits and drawbacks of management accounting tools and performance-based systems
- Development of public sector accounting and auditing standards, including international standards (IPSAS, EPSAS, GAAP, GASB, etc.)
- Preparing future consultants and managers for activities in the public domain
- Building networks with private and public organisations for the provision of public services.
- We invite academics and practitioners to submit their contributions (between 1000 and 2000 words, including references, tables and figures) following author guidelines
Ferry, L., Saliterer, I., Steccolini, I., and Tucker, B. (2018), The Research–practice gap on accounting in public services; an international analysis. Cham, Switzerland, Palgrave MacMillan.
Steccolini, I. (2019), “Accounting and the post-new public management: Re-considering publicness in accounting research”, Accounting, Auditing & Accountability Journal, Vol. 32 No.1, pp.255-279.
Van Helden, J. (2019), “New development: The practical relevance of public sector accounting research; time to take a stand”, Public Money and Management, Vol.39 No.8, pp.595-598.