Het gebruik van wetenschappelijk onderzoek door beroepsbeoefenaars: een empirisch onderzoek

The gap between scientific research and its application in practice seems hard to bridge. Through scientific mechanisms, scientific knowledge can reach practitioners, such as accountants and controllers. In this study, an exploratory survey has been used to examine to what extent the mechanisms identified from the literature also apply to the way in which Dutch professionals in accountancy and controlling use scientific knowledge. The results show, among other things, that these mechanisms work differently for different professionals, and that accountants in particular tend to attach less importance to the lessons from science.