Field Experiments in Managerial Accounting Research

2019 ◽  
Vol 14 (1) ◽  
pp. 1-72 ◽  
Author(s):  
Sofia M. Lourenço
Keyword(s):  
Field Experiments ◽  
Managerial Accounting ◽  
Accounting Research

Bringing Scholarly Data Analytics Knowledge Using Emerging Technology Tools in Accounting into Classrooms: A Bibliometric Approach

2020 ◽  
Author(s):  
Qi Liu ◽  
Victoria Chiu ◽  
Brigitte W Muehlmann ◽  
Amelia Baldwin
Keyword(s):  
Information Systems ◽  
Intelligent Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Emerging Technology ◽  
Managerial Accounting ◽  
Accounting Information Systems ◽  
Accounting Research ◽  
Technology Tools ◽  
Scholarly Data

This study aims to help educators advance the integration of scholarly data analytics knowledge using emerging technology tools in accounting throughout the curriculum, thereby contributing to teaching for future-oriented practice. It provides an analysis of 215 peer-reviewed data analytics contributions including 16 classroom applications published from 2004 to 2018 in the six journals that have largely served as destinations of technology-related accounting research of all kinds and are commonly referred to as AIS journals, which are the Journal of Information Systems, International Journal of Accounting Information Systems, Journal of Emerging Technologies in Accounting, International Journal of Digital Accounting Research, AIS Educator Journal and Intelligent Systems in Accounting, Finance and Management. Accounting educators find detailed guidance on which peer-reviewed data analytics research contributions and tools are available to be integrated into financial and managerial accounting, auditing, accounting information systems, and tax courses.

Does Managerial Accounting Research Contribute to Related Disciplines? An Examination Using Citation Analysis

2004 ◽  
Vol 16 (1) ◽  
pp. 163-181 ◽  
Author(s):  
Yaw M. Mensah ◽  
Nen-Chen Richard Hwang ◽  
Donghui Wu
Keyword(s):  
Organizational Behavior ◽  
Citation Analysis ◽  
Operations Research ◽  
Web Of Science ◽  
Warning Signal ◽  
Preliminary Evidence ◽  
Future Research ◽  
Managerial Accounting ◽  
Accounting Research ◽  
The Web

This paper examines two issues. The first issue is the degree of relative isolation of managerial accounting research (MAR) from related disciplines. Using citations collected from the Web of Science, the study shows that MAR published during 1986–2000 in the four leading accounting journals is cited in journals in fields as diverse as economics, operations research, psychology, sociology, organizational behavior, and strategic management. Our findings support Kinney's (2001) observation that accounting researchers have a competitive advantage in areas relating to alternative business measurement structures. The second issue the paper addresses is whether economics-based MAR papers make a greater contribution than papers based on other disciplines, as perceived from their respective citation rates. Our citation analysis finds no evidence that economicsbased papers are cited by non-accounting researchers at a higher rate than MAR based on other disciplines. Extending the comparison to accounting journals covered in the Web of Science did not change this conclusion. We interpret this as a refutation of the contention by Zimmerman (2001) that economics-based MAR papers are more likely to make significant contributions to knowledge. We also report some preliminary evidence that the relevance of MAR to researchers publishing in non-accounting journals is waning. Although this finding is tentative, it may be an early warning signal that should be monitored in future research.

scholarly journals A Review of the Agriculture Literature in Malaysian and Indonesian Accounting Journals

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Hasri Mustafa ◽  
◽  
Retno Martanti Endah Lestari ◽  
Keyword(s):  
Corporate Governance ◽  
Public Sector ◽  
International Business ◽  
T Test ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Accounting Research ◽  
Professional Attributes ◽  
Agricultural Literature ◽  
Business Journal

This article discusses the scope related to Malaysian and Indonesian accounting research in agricultural literature. This discussion was based on two well-known Malaysian accounting journals and many were referred from 2008 to 2016, recognized as Accounting Overview Malaysia (MAR) and Asian Business and Accounting Journal (AJBA), and three Indonesian accounting journals namely Economic & Financial Studies (SEZ) , Gadjah Mada International Business Journal (GamaIJB) and Indonesian Accounting and Finance Journal (JAKI). In MAR and AJBA, Corporate Governance, Auditing, Financial Accounting Reporting, and Management Accounting are the most widely published topics. In SEZ, Economy, Finance, Public Sector Accounting and Taxation; GamaIJ, Management / Managerial Accounting and Finance; and JAKI, Management / Managerial Accounting, Financial Accounting, and Reporting Audit are the most widely published topics. This article proposes peculiarities, non-company and non-professional attributes as opportunity-researched variable fields for future agricultural studies. This article concludes with a reminder of the direction that leads to Malaysian and Indonesian accounting research, including the ontological difference between agricultural studies and accounting minutes while the latter seeks to fulfill generalizations, company attributes and stereotyped-research-variable professionals. It was concluded there is no difference in the average number of journals published in Malaysia and Indonesia with the t test.

Hospitality finance and managerial accounting research

2014 ◽  
Vol 26 (5) ◽  
pp. 751-777 ◽  
Author(s):  
Kwangmin Park ◽  
SooCheong (Shawn) Jang
Keyword(s):  
Behavioral Finance ◽  
Interdisciplinary Research ◽  
Design Methodology ◽  
Hospitality Industry ◽  
Managerial Accounting ◽  
Research Topics ◽  
Content Type ◽  
Accounting Research ◽  
Research Concept ◽  
Practical Implications

Purpose – The purpose of this study is to present a brief overview of hospitality finance/accounting (HFA) research and to propose the utility of interdisciplinary research in the HFA field. Design/methodology/approach – This study outlines HFA research and adds a brief summary of mainstream finance and accounting research topics. To further improve HFA research, this study suggests the need for interdisciplinary research that could effectively integrate finance/accounting with other management subjects in the hospitality field. Findings – Despite its importance, interdisciplinary research has not been given enough attention in the field of HFA. This study sheds light on the need for interdisciplinary research and proposes paths for conducting interdisciplinary HFA research, such as behavioral finance, marketing-finance interface, human resource management finance/accounting, etc. Practical implications – This study suggests that the results of interdisciplinary HFA research can provide useful practical implications from shareholder and organizational perspectives in the hospitality industry. Originality/value – Although the interdisciplinary research concept is not really new, it has not been extensively addressed in hospitality academia. In this respect, this study suggests expanding the horizon for HFA researchers.

The Journal of Management Accounting Research: A Content and Citation Analysis of the First 25 Years

2016 ◽  
Vol 29 (3) ◽  
pp. 93-110 ◽  
Author(s):  
Daryl M. Guffey ◽  
Nancy L. Harp
Keyword(s):  
Content Analysis ◽  
Citation Analysis ◽  
Research Methods ◽  
Research Method ◽  
Management Accounting ◽  
Managerial Accounting ◽  
Accounting Research ◽  
Present Information ◽  
Citation Metrics ◽  
Over Time

ABSTRACT This article provides a descriptive content analysis and citation analysis for the Journal of Management Accounting Research (JMAR) between 1989 and 2013. Adopting the Shields (1997) taxonomy of managerial accounting research, we categorize articles published in JMAR by research method, topic, and underlying discipline (theory) and present information on changes in content over time to identify potential trends. We also collect citations to articles in JMAR and use citation metrics to identify which research methods, topics, underlying disciplines, and specific articles have contributed the most toward establishing JMAR as a premier accounting journal. Finally, we interpret content trends in conjunction with citation results to provide insights for the future of JMAR. Most notably, we report that research methods such as Survey, Literature Review, and Field Study are decreasing in prevalence in JMAR over time, yet these are the research methods that have the greatest impact based on citations collected.

The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force

2009 ◽  
Vol 23 (4) ◽  
pp. 411-456 ◽  
Keyword(s):  
Task Force ◽  
Research Impact ◽  
Financial Accounting ◽  
Executive Education ◽  
Master's Level ◽  
Managerial Accounting ◽  
Entry Level ◽  
Accounting Research ◽  
Efficiency And Effectiveness ◽  
The Impact

SYNOPSIS: The accounting academy has been long recognized as the premier developer of entry-level talent for the accounting profession and the major provider of executive education via master’s-level curricula and customized executive education courses. However, the impact that the academy’s collective ideas have had on the efficiency and effectiveness of practice has been less recognized. In this paper, we summarize key contributions of academic accounting research to practice in financial accounting, auditing, tax, regulation, managerial accounting, and information systems. Our goal is to increase awareness of the effects of academic accounting research. We believe that if this impact is more fully recognized, the practitioner community will be even more willing to invest in academe and help universities address the escalating costs of training and retaining doctoral-trained research faculty. Furthermore, we believe that this knowledge will attract talented scholars into the profession. To this end, we encourage our colleagues to refer liberally to research successes such as those cited in this paper in their classes, in their textbooks, and in their presentations to nonacademic audiences.

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