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Jurnal

Management Accounting Research

Keyword

History of management accounting; Practice-research gap; Impact of research; Management accounting reviews; 25 years on

Pengarang

  1. Michael Bromwich
  2. Robert W. Scapens

    Subject

    ACCOUNTING

    [Abstrak]

    This
    Editorial introduces and comments on the implications of the papers presented
    at the 25th Anniversary Conference of Management Accounting
    Research
    which was held at the London School of Economics and
    Political Science in April 2015. It first examines the context in which Management Accounting Research was
    founded in 1990 and then introduces the six invited review papers. These papers
    cover a wide range of subjects comprising critical and social theory,
    managerialist studies, contingency theory, experimental behavioural research
    and intra-organisational management accounting. Amongst various other
    recommendations, some of the authors suggest that there is a need for research
    in management accounting to more effectively build on prior research so as to
    accumulate knowledge about specific issues and problems. In addition, they
    suggest that researchers in the different areas (or sub-disciplines) of management
    accounting should talk to each other more. For instance, insights and findings
    from qualitative research could be used to inform quantitative studies and vice
    versa. The later parts of this Editorial discuss opportunities and challenges
    for management accounting research in the future. In particular, it is pointed
    out that, compared to when Management Accounting
    Research
    was founded in 1990, researchers now have highly theorised
    understandings of management accounting practices, and one challenge is to use
    these understandings to try to close the ‘practice-research gap’. It is argued
    that management accounting theories have had a relatively limited impact on
    practice and, as there are increasing pressures on universities to demonstrate
    the impact and value of university research, some suggestions are made about
    ways of increasing the impact of management accounting research.








    Periode

    Vol 31, Tahun 2016

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