Issues in the relationship between theory and practice in management accounting

F. Mitchell, G. Baldvinsdottir, H. Norreklit

Research output: Contribution to journalArticlepeer-review


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.
Original languageEnglish
Pages (from-to)79-82
Number of pages4
JournalManagement Accounting Research
Issue number2
Publication statusPublished - Jun 2010


  • practice
  • technical core
  • social science

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