The relation between theoretical aspects of management control/accounting and how management control is practiced in different organizational settings has been discussed for many years and is often referred to as “the theory-practice gap” (Scapens, 1994: Baldvinsdottir, 2010: Jansen, 2018). Interpretations of “the gap” differ quite significantly between studies, but the
common denominator is that it is up to research to adjust in order to bridge
the gap and reach a better understanding, relevance and in the long run improved integration.
Skoog, M., (2020). Management Control Theory and Practice Integration – Challenges and Possibilities, Management Control, n. SU1, pp. 11-17. 10.3280/MACO2020-001-S1002
