The problem of the gap between theory and practice has been variously addressed in management accounting research. In recent years, new theories have been introduced and researchers have gradually approached field-based research with the aim to help bridge this gap. Several methods have been adopted to carry out this kind of research: questionnaires, interviews, single or multiple case studies, etc. Among them, the case method, in particular, has received increasing attention.
Keywords: Management Accounting, research methods, field-based research, case study.