Katalog Online Perpustakaan

Detail Katalog


Management Accounting Research



Martin Messner




The essay raises the question whether industry matters for
management accounting practice and, if so, how this type of context can be
accounted for in empirical work. To this end, I first explain what I mean by
‘industry context’ and in which sense organizational practice can be regarded
as industry specific. In a second step, I discuss how the extant management
accounting literature has incorporated industry effects. In particular, I
highlight variation within these studies with respect to (1) the kind of
industry specifics they have focused on; (2) the effects on management
accounting they have identified; and (3) the empirical approach they have
taken. In each case, I suggest opportunities for further research.


Vol 31, Tahun 2016


not files can be downloaded

[Artikel lain]