The paper “Examining the practical relevance of public sector management accounting research” has won the 2010 best paper award of the international journal
Financial Accountability & Management
. FEB researcher and emeritus professor of Management Accounting Jan van Helden co-authored this paper with Deryl Northcott (The Auckland University of Technology, New Zealand).
Van Helden and Northcott investigated the practical orientation of in total 128 papers on public sector management accounting research published in the 1999-2005 volumes of six academic accounting journals, both in terms of the practical relevance of their research objectives and the way practical implications of the research finding are communicated. They show that most of the papers are directed towards understanding or critiquing the use of management accounting techniques, while other more practically oriented research objectives, such as developing new techniques and assessing the effectiveness of existing techniques, are largely absent. Moreover, they found that about half of the papers identify practical research implications.
FAM, 26 (2), 2010, pp. 213-240.
