Motivated by repeated observations in the management accounting literature concerning the relevance of academic research to policy and practice communities, this study reports on an exploratory investigation of the perceptions and attitudes of a sample of 64 senior management accounting...

Purpose This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia. Methodology/approach The current study extends the work of Tucker and Lowe (2014) by comparing and contrasting their Australian-based findings...