Percepções das Barreiras de Difusão da Pesquisa Gerencial por Pesquisadores e Profissionais

Abstract

Studies based on Diffusion of Innovation Theory point out the existence of common barriers that prevent more effective engagement from academic research with the accounting practice. The objective is to verify in which barrier of diffusion the research in managerial accountancy in Brazil finds itself according to the perception of researchers and professionals. Studies point out that investigations have devoted themselves to subjects that are more and more distant from organizational necessities. It is a survey with quantitative approach for the issue. Collected data was through electronic questionnaire to professors and members of Regional Accountancy Councils considering accessibility. Data analysis used SPSS software, descriptive statistics and confirmatory factor analysis. The research instrument was validated in a previous study, but the factorial analysis indicated collinearity among questions. It was perceived that the research is too much isolated from practice. It is unanimous, for both groups, the perception that there is a necessity to convey the issues concerning practice in academic research. No phase is totally responsible for imposing barriers between theory and practice. However, there is prevalence that the translation phase has the highest potential to increase the gap between academic research and practice.