Purpose – The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and practice. Design/methodology/approach –Drawing on diffusion of innovations theory, this study...

Purpose – The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and practice. Design/methodology/approach – Drawing on diffusion of innovations theory, this study...

Purpose – The purpose of this paper is to compare and contrast perceptions about the research-practice “gap” as it may apply within management accounting, from the perspective of professional accounting bodies in Australia and Germany. Design/methodology/approach – The findings reported...

There has been a global movement to support the creation of sustainable business enterprises via entrepreneurial activity. To encourage the growth and supply of entrepreneurs, training programmes have been designed to deliver knowledge at various stages along the entrepreneurship continuum. The...

The cyber threat to industrial control systems is an acknowledged security issue, but a qualified dataset to quantify the risk remains largely unavailable. Senior executives of facilities that operate these systems face competing requirements for investment budgets, but without an understanding...