Purpose – This paper aims to discuss the question of how the possible gaps between academic and practical accounting research can be reduced and how academics could make a contribution to solving the practical problems of organizations. Design/methodology/approach - A reflection on Van de Ven...

The importance of cost allocation and product costing in Dutch local government organizations is increasing for two reasons: first, due to a switch from centralized to decentralized control, which implies a stronger responsibility by divisional managers for the transformation of inputs into...