A Global view of the research-practice gap in a public sector context

In this chapter, we present the views and reflections of academics in 21 countries about the research-practice gap in a public sector context as it applies within their countries. Authors of these accounts have varied backgrounds, experience, and interests. However, a common theme uniting them is their interest in public sector accounting research and, in particular, the practical relevance of accounting research. The commentaries form the basis for a comparative global analysis of the research-practice nexus as it applies in the public sector accounting context.