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Jurnal

Management Accounting Research

Keyword

Pengarang

Martin Messner

Subject

ACCOUNTING

[Abstrak]

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.







Periode

Vol 31, Tahun 2016

[Berkas]

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