Katalog Online Perpustakaan

Detail Katalog


Management Accounting Research


Literature review; Managerial relevance; Managerialist studies; Constructive research approach; Interventionist research


Teemu Malmi




This article provides a review of managerialist studies in
management accounting, as presented in ten leading accounting journals over the
past 25 years. The review covers both interventionist and non-interventionist
studies in which at least one of the aims is to directly support or help
organizational decision-making and control. Non-interventionist research
reviewed is descriptive or conceptual in nature, or develops models, algorithms
or frameworks of managerial relevance. Interventionist research reviewed covers
both traditional action research as well as studies applying the constructive
research approach. The contribution of various strands of managerialist
research is assessed and the potential of this kind of research in management
accounting for the future is discussed. 


Vol 31, Tahun 2016


not files can be downloaded

[Artikel lain]