Behavioral Effects of Feedback in Management Accounting Research: A Review of the Current State

2019 ◽  
Author(s):  
Nicole Nikiforow
Keyword(s):  
Management Accounting ◽  
Behavioral Effects ◽  
Accounting Research ◽  
Current State ◽  
Effects Of Feedback

Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda

2011 ◽  
pp. 17-39
Author(s):  
Alberto Quagli
Keyword(s):  
Financial Reporting ◽  
Value Relevance ◽  
Management Accounting ◽  
Financial Accounting ◽  
Accounting Research ◽  
Current State ◽  
External Reporting ◽  
Accounting Rules ◽  
Reporting Environment ◽  
Administrative Tasks

The main objective of this paper is to deal with the relationship between financial and management accounting concerning goodwill accounting. In this research I referred to the existing literature on goodwill accounting, impairment losses, and impairment testing, considering both the amortization and the impairment era in order to understand how interrelationships between financial and management accounting based on goodwill accounting were investigated theoretically. The results of the review still show a lack of dialogue in the accounting research. Even though the scant empirical evidence of operating practice within the companies demonstrate a natural linkage during the impairment era, internal and external reporting are still considered as two separate domains. This result, more logical in the amortization era, denotes by now a relevant gap in accounting research and it is time to pose some relevant research questions to open up an interdisciplinary (internal and external reporting) view. It is possible that the development of this new strand of research helps to advance our knowledge of business on many fronts. I refer to the advancement necessary to explain the mixed results of financial accounting studies such as the controversial value relevance of write-offs or the reason for opportunistic behavior in goodwill accounting, to interpret how financial accounting rules influence management accounting and, in the opposite sense, how management accounting represents a relevant factor in determining the financial reporting environment. A less myopic view, more open to a comparison between management and financial accounting, will also help standard setters , to understand if their rules require the disclosure of already adopted internal practices, if they favor company managerial growth, or if they add new and too sophisticated administrative tasks, too far from the current state of managerial thinking.

The Case for Post-Modern Management Accounting: Thinking Outside the Box

2009 ◽  
Vol 21 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Jacob G. Birnberg
Keyword(s):  
Education Research ◽  
Business Education ◽  
Management Accounting ◽  
Modern Management ◽  
Accounting Research ◽  
The Past ◽  
Research Areas ◽  
Problems Of Practice ◽  
New Research ◽  
Outside The Box

ABSTRACT: I argue that the time has come for management accounting researchers to again consider the orientation of our research. Over the past several decades, the focus of research in management accounting has evolved. Initially, research was heavily influenced by the needs of practice. After the Ford Foundation's initiative to professionalize business education, research became more and more theoretical and inward-facing. At a time when practice is in need of assistance, our current focus has led to research that is primarily intended to enhance current models rather than assist in solving the problems of practice. After arguing that there is a need for a change, I offer several examples of new research areas where management accounting research could assist practice.

Editorial Report—Management Accounting Research: the first decade

2001 ◽  
Vol 12 (2) ◽  
pp. 245-254 ◽  
Author(s):  
Robert W. Scapens ◽  
Michael Bromwich
Keyword(s):  
Management Accounting ◽  
Accounting Research

scholarly journals Management Accounting Research

2001 ◽  
Vol 75 (11) ◽  
pp. 456-457
Author(s):  
Jacques Theeuwes
Keyword(s):  
Management Accounting ◽  
Accounting Research

Wetenschappers in de bedrijfseconomie hebben in dit blad, 75 jaargangen lang, hun researchresultaten gepubliceerd. Met de internationalisering van het onderzoek is ook voor in Nederland werkende onderzoekers de noodzaak toegenomen om in internationale tijdschriften te publiceren. Het aanbod van artikelen over recente onderzoeksresultaten is bij het MAB mede daardoor gedurende de laatste jaren sterk afgenomen. Dat is jammer voor de lezers van dit blad.

scholarly journals The rise of the balanced scorecard! – Relevance regained?

2012 ◽  
Vol 2 (1) ◽  
pp. 16-29
Author(s):  
Hanne Nørreklit ◽  
Lennart Nørreklit ◽  
Falconer Mitchell ◽  
Trond Bjørnenak
Keyword(s):  
Balanced Scorecard ◽  
Management Accounting ◽  
Scientific Practice ◽  
Technical Problem ◽  
Modern Society ◽  
Balanced Score Card ◽  
Managerial Practice ◽  
Accounting Research ◽  
Cause And Effect ◽  
Speech Genre

This paper investigates whether the balanced score card has contributed to regaining practice relevance of management accounting research. The paper subscribes to Kaplan’s claim that accounting research should increase its relevance by directing more attention to accounting in contemporary business practice and strive to develop improvements for this practice. We also believe that Kaplan is fundamentally right when he states that even though efforts have been made to overcome the problem, the issue remains important for management accounting research. However, the paper is wondering why was the relevance gap not somehow covered by the widespread interest in and use of BSC?The increased demand for research that is relevant to managerial practice can be seen as an example of the traditional change of a profession from being a craft to becoming a scientific practice; a transition that has characterized all professions in modern society. Accordingly, the problem of relevance is not considered to be a limited technical problem, but it is seen as a general problem of incompatibility between the speech genres of managerial practice and scientific research. Therefore, we address the speech genre in use in the major works on BSC.Our analysis uncovers that the BSC is defined in a way that can provide management with some kind of generally overarching model, but the model lacks realistic scientific characteristics and favors some strong characteristics of myth. The extreme focus on cause-and-effect statements in BSC that makes everybody involved draw arrows in all directions seems especially arbitrary or mythical. The mythical nature of the BSC speech genre, on the one hand, may be handy to use in practice because it generates hypothetical managerial imperatives, but on the other hand it is incompatible with research and thereby it actually increases the relevance gap. Our analysis consequently points towards methodological issues that are to be solved especially with respect to the usage of cause-and-effect statements if research is to become more relevant and replace the use of somewhat unrealistic myth. To overcome this problem and regain research relevance the article recommends a more scholarly speech genre that pays more attention to various usages of inferential statements and specifically a pragmatic constructivist perspective for analyzing construct causalities.

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