We Build Too Many Walls and Not Enough Bridges

  • Laurence Ferry
  • Iris Saliterer
  • Ileana Steccolini
  • Basil Tucker
Part of the Public Sector Financial Management book series (PUSEFIMA)


This chapter takes a holistic approach to the observations documented by our authors and considers the implications of these collective reflections in terms of actions or beliefs that may be attributable to a narrowing of the divide between academic research and its use in practice. In particular, we develop an interpretive framework that may help make sense of the research-practice gap on a global scale, and which provides directions that have as their aim a closer engagement between research and the practice of public sector administration as it applies to accounting, management, or management accounting.


Research-practice gap Accounting Research relevance Public sector Research policy 


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Copyright information

© The Author(s) 2019

Authors and Affiliations

  • Laurence Ferry
    • 1
  • Iris Saliterer
    • 2
  • Ileana Steccolini
    • 3
  • Basil Tucker
    • 4
  1. 1.Durham University Business SchoolDurham UniversityDurhamUK
  2. 2.Albert Ludwigs University of FreiburgFreiburgGermany
  3. 3.Newcastle University LondonLondonUK
  4. 4.UniSA Business SchoolUniversity of South AustraliaAdelaideAustralia

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