apply within management accounting, from the perspective of professional accounting bodies in Australia and Germany. Design … – In Australia and Germany, there exist common as well as unique barriers preventing a more effective engagement of … major barrier. In Australia, practitioner access to academic research is seen to be a principal obstacle; in Germany, the …

There are many explanations for the so-called rigor-relevance gap in academic research on strategic management. This … almost 300 years of relevance-centered research have undergone significant changes over the last 30 years, and that the … approaches, still can contribute to relevance and thus help balance the rigor-relevance divide. …