Barriers to Knowledge Creation in Management Accounting Research

2015 ◽  
Vol 27 (1) ◽  
pp. 151-170 ◽  
Author(s):  
Steven E. Salterio
Keyword(s):  
Knowledge Creation ◽  
Management Accounting ◽  
General Interest ◽  
Limited Growth ◽  
Research Topics ◽  
25Th Anniversary ◽  
Accounting Research ◽  
The Future ◽  
The Way

ABSTRACT In this article I address the questions posed to the 25th Anniversary of JMAR Panel on the management accounting topics we have established knowledge on, are currently working on, and where we might go in the future. In order to understand what we know, what we are currently learning about, and what we might learn in the future, I argue that we need to understand how knowledge in management accounting becomes legitimate. In the course of examining the two principal means of obtaining academic legitimacy I enumerate a number of barriers to the production of management accounting knowledge. These barriers include the relatively limited growth of management accounting research in the “top general interest” accounting journals, the lack of a globally acknowledged top niche journal in management accounting, and the perceptions of management accounting researchers about their craft as barriers to the production of such knowledge. Along the way I identify research topics that have waxed and waned over the 25 years since JMAR was first published. I conclude by suggesting a way forward that would require resolute leadership.

Visual Ethnography as a Research Methodology

2022 ◽  
pp. 18-40
Author(s):  
Candace Kaye
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Methodology ◽  
Visual Ethnography ◽  
Research Topics ◽  
Data Collection And Analysis ◽  
The Future ◽  
Investigative Process ◽  
The Way

The chapter presents a rationale for using visual ethnography as part of the methodology in qualitative research and illustrates what visual ethnography methodology is capable of accomplishing when imagery is included in the investigative process. Visual ethnography offers a venue for collecting and analyzing data that would otherwise be inaccessible and positions imagery as an important, rather than a minimal or occasional, choice for use in qualitative research. Topics include contemporary definitions of visual ethnography and its value in qualitative research, historical applications of visual ethnographic theory that influence the way researchers view visual ethnography today, and contemporary uses of visual ethnography in data collection and analysis. Finally, the conclusion explores the future of visual ethnography.

Hobby Horses Ridden

2015 ◽  
Vol 27 (1) ◽  
pp. 133-138 ◽  
Author(s):  
Eva Labro
Keyword(s):  
Management Accounting ◽  
Managerial Accounting ◽  
25Th Anniversary ◽  
Accounting Research

ABSTRACT I have yet to decline an opportunity to ride some of my favorite hobby horses in managerial accounting research, so the invitation by Ranjani Krishnan to participate in the Journal of Management Accounting Research's 25th Anniversary Panel at the 2014 Management Accounting Section Midyear Meeting in Orlando was very welcome. The following summarizes my thoughts expressed during the panel. I hope to stir the pot and perhaps get management accounting researchers to think somewhat differently after reading this piece about where we are as a field and where we need to be going to be successful in the next 25 years.

Response Rates in Management Accounting Survey Research

2018 ◽  
Vol 30 (2) ◽  
pp. 59-79 ◽  
Author(s):  
Martin R. W. Hiebl ◽  
J. Frederik Richter
Keyword(s):  
Survey Research ◽  
Response Rate ◽  
Management Accounting ◽  
Response Rates ◽  
Hierarchical Level ◽  
Survey Method ◽  
Sampling Techniques ◽  
Research Topics ◽  
Accounting Research ◽  
Survey Population

ABSTRACT The survey method is one of the most frequently used quantitative approaches in management accounting research. For research surveys, the number of usable responses is an important feature, and high response rates present one opportunity to achieve large sample sizes. Response rates describe the share of usable received responses compared with the survey population. To date, we know little about what impacts response rates in management accounting survey research. In this paper, we therefore examine 140 survey articles published in the two most highly regarded specialist journals of management accounting research, the Journal of Management Accounting Research and Management Accounting Research. Our results indicate that in recent years, response rates in management accounting research have experienced a downward trend. We also find that survey population size, the region where surveys are conducted, the scale of surveys, the hierarchical level of respondents, the research topics examined, random sampling techniques, and the establishment of contact with the survey population before sending out questionnaires are all significantly associated with the response rate. We conclude with implications for future survey research in management accounting.

The way of the future

1973 ◽  
Vol 131 (2) ◽  
pp. 285-287 ◽  
Author(s):  
R. A. Rosati
Keyword(s):  
The Future ◽  
The Way

Less Power, Greater Conflict

2018 ◽  
Vol 49 (1) ◽  
pp. 47-62 ◽  
Author(s):  
Petra C. Schmid
Keyword(s):  
Low Power ◽  
High Power ◽  
Goal Pursuit ◽  
Goal Conflict ◽  
Personal Goals ◽  
Multiple Goals ◽  
Objective Performance ◽  
The Future ◽  
The Way

Abstract. Power facilitates goal pursuit, but how does power affect the way people respond to conflict between their multiple goals? Our results showed that higher trait power was associated with reduced experience of conflict in scenarios describing multiple goals (Study 1) and between personal goals (Study 2). Moreover, manipulated low power increased individuals’ experience of goal conflict relative to high power and a control condition (Studies 3 and 4), with the consequence that they planned to invest less into the pursuit of their goals in the future. With its focus on multiple goals and individuals’ experiences during goal pursuit rather than objective performance, the present research uses new angles to examine power effects on goal pursuit.

Becoming Politicized

2017 ◽  
Vol 225 (4) ◽  
pp. 324-335 ◽  
Author(s):  
Dimitrios Barkas ◽  
Xenia Chryssochoou
Keyword(s):  
Collective Identity ◽  
Political Socialization ◽  
Greek Society ◽  
Economic Vulnerability ◽  
The World ◽  
The Future ◽  
Identity Model ◽  
Beliefs About The Future ◽  
Of Greece ◽  
The Way

Abstract. This research took place just after the end of the protests following the killing of a 16-year-old boy by a policeman in Greece in December 2008. Participants (N = 224) were 16-year-olds in different schools in Attiki. Informed by the Politicized Collective Identity Model ( Simon & Klandermans, 2001 ), a questionnaire measuring grievances, adversarial attributions, emotions, vulnerability, identifications with students and activists, and questions about justice and Greek society in the future, as well as about youngsters’ participation in different actions, was completed. Four profiles of the participants emerged from a cluster analysis using representations of the conflict, emotions, and identifications with activists and students. These profiles differed on beliefs about the future of Greece, participants’ economic vulnerability, and forms of participation. Importantly, the clusters corresponded to students from schools of different socioeconomic areas. The results indicate that the way young people interpret the events and the context, their levels of identification, and the way they represent society are important factors of their political socialization that impacts on their forms of participation. Political socialization seems to be related to youngsters’ position in society which probably constitutes an important anchoring point of their interpretation of the world.

Sign in / Sign up

Export Citation Format

Share Document