Contents

• This report is based on the following requirement -
• The relationship between accounting research and professional practice has been discussed in the literature (Parker, Guthrie & Linacre 2011). With regard to management accounting the gap between research and practice has been studied from the viewpoint of academics (Tucker & Parker 2014)and practitioners (Tucker & Lowe 2014). Write a report that addresses the following questions:
• 1. What is meant by the research practice-gap in accounting?
• 2. Why is the research practice-gap in management accounting a concern?
•  Who is concerned about the gap?
•  To what extent is there agreement that gap is of concern?
• 3. Why has the research-practice gap arisen in management accounting? 4. How can the gap be addressed?

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