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.

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.

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.

PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986

2002 ◽  
Vol 29 (2) ◽  
pp. 91-121 ◽  
Author(s):  
Alan J. Richardson
Keyword(s):  
Management Accounting ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Letters To The Editor ◽  
Management Accountants ◽  
Professional Dominance ◽  
The Relationship

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.

scholarly journals Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems

2021 ◽  
Vol 18 (4) ◽  
pp. 1791
Author(s):  
Sorina Geanina Stanescu ◽  
Ion Cucui ◽  
Constantin Aurelian Ionescu ◽  
Liliana Paschia ◽  
Mihaela Denisa Coman ◽  
...  
Keyword(s):  
Environmental Impact ◽  
Technological Process ◽  
Economic Activity ◽  
Management Accounting ◽  
Environmental Accounting ◽  
External Information ◽  
Accounting System ◽  
Managerial Accounting ◽  
Main Research ◽  
Environmental Management Accounting

The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

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
Sign in / Sign up

Export Citation Format

Share Document