Management Accounting Professionals as Clinicians and Management Accounting Research

Abstract

Clinical Accounting Research is proposed to overcome the chasm between research and practice in management accounting domain. Clinical Accounting Research is aiming at establishing virtuous circle between research and practice. The key concept of clinical accounting research is clinical knowledge that connects scientific knowledge that is characterized by objective and universal, with practical knowledge that are characterized by subjective and idiosyncrasy. Distinctive features of, and expected contributions obtained from case study research approach based on Clinical Accounting Research are explained.