Critique on the “Manager Effects” Research and Implications for Management Accounting Research

2018 ◽  
Vol 31 (1) ◽  
pp. 3-40 ◽  
Author(s):  
Margaret A. Abernethy ◽  
Mark S. Wallis
Keyword(s):  
Firm Behavior ◽  
Management Accounting ◽  
Management Control ◽  
Seminal Paper ◽  
Research Opportunities ◽  
Accounting Research ◽  
Growing Body ◽  
Outcomes Management ◽  
Empirical Implications ◽  
Effect Literature

ABSTRACT Management accounting researchers have been slow to explore the empirical implications of the “manager effect” on management control choices. We critique the “manager effect” literature and identify research opportunities for management accounting researchers. Since the publication of Bertrand and Schoar's (2003) seminal paper, which shows that individual managers have an effect on firm behavior, a large and growing body of accounting and finance research has used publicly available data to identify individual manager effects on a variety of firm outcomes. Management accounting researchers can add significant value to this research; for example, by exploring the control choices that a firm makes to mitigate the adverse consequences associated with some managerial characteristics. In this critique we first identify some of the theoretical and methodological challenges associated with the “manager effects” research and second identify opportunities for management accounting researchers to explore these effects while overcoming some of the limitations.

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christoph Endenich ◽  
Andreas Hoffjan ◽  
Anne Krutoff ◽  
Rouven Trapp
Keyword(s):  
Management Accounting ◽  
International Management ◽  
Management Control ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
German Speaking ◽  
Core Areas ◽  
Important Basis ◽  
Bibliometric Studies

Purpose This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. Design/methodology/approach This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies. Findings The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally. Research limitations/implications The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge. Originality/value This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

Riset Akuntansi Managemen: Telaah Tiga Perspektif

2015 ◽  
Vol 2 (1) ◽  
pp. 14-25
Author(s):  
Ertambang Nahartyo ◽  
Intiyas Utami
Keyword(s):  
Performance Evaluation ◽  
Research Methods ◽  
Management Accounting ◽  
Research Management ◽  
Research Opportunities ◽  
Accounting Research ◽  
The Us ◽  
Literature Reviews ◽  
Practical Development ◽  
Theoretical Foundations

The purpose of this paper is to discuss the development of management accounting research from three perspectives: reserach topics, theoretical foundations, and research methods. We base our discussion on previous literature reviews in the US, Australia, China, Finland, and other countries. We propose research opportunities in the field of management accounting in Indonesia. We argue that certain topics such as budgeting, performance evaluation, and management accounting techniques implementation are still interesting topics to study further in Indonesia context. As many studies have supported theoretical and practical development, we conjecture that management accounting research in Indonesia should be conducted to answer the question of ‘what does happen’ instead of ‘what should happen’. In line with the conjecture, we contend that research is to focus on practicality aspects and the endeavor to find new frontiers in management accounting practice.Keywords: management accounting research, management accounting theory

scholarly journals Studi Literatur Riset Management Control For Sustainability 2010-2019

2021 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Se Tin Se Tin ◽  
Santy Setiawan ◽  
Yunita Christy
Keyword(s):  
Control System ◽  
Control Systems ◽  
Management Accounting ◽  
Management Control ◽  
Primary Data ◽  
Management Control System ◽  
Accounting Research ◽  
Configuration Theory ◽  
Sustainability Research ◽  
Review Management

Abstract The purpose of this paper is to review management control for sustainability research for the period 2010-2019. This study applied a descriptive approach to answer about the motivation (research objectives), the theory; the research method used; research findings and research agenda. Management control for sustainability research development was traced through article published in Schimago journal rank (SJR) namely Management Accounting Research dan Journal of Management Accounting Research. The unit of analysis is a journal containing articles management accounting issues and sustainability issues. A total of 344 articles were examined that resulted in 6 articles for analysis. Some findings are, first, research into sustainability control systems focused on environmental sustainability; discuss the role of management control systems in managing social responsibility strategies; and examine the relationship between external pressures and sustainability control systems. Second, the theories used are configuration theory, institutional theory, institutional logic, the framework of the four control levers, the environmental management control system; third, quantitative, qualitative, and content analysis methods are used in research; fourth, generally analysis at managerial level; fifth, using primary data and secondary data. Keywords: Sustainability; Management Control System  Abstrak Tujuan studi ini adalah meninjau riset pengendalian manajemen untuk keberlanjutan pada periode 2010-2019. Studi ini menerapkan pendekatan deskriptif untuk menjawab tentang motivasi (tujuan penelitian), teori, metode penelitian yang digunakan, temuan penelitian dan agenda penelitian. Riset pengendalian manajemen untuk keberlanjutan ditelusuri melalui artikel yang diterbitkan dalam Schimago journal rank (SJR) yaitu Management Accounting Research dan Journal of Management Accounting Research. Unit analisis adalah artikel topik akuntansi manajemen dan isu keberlanjutan. Sebanyak 344 artikel diperiksa dan diperoleh 6 artikel untuk direviu. Beberapa temuan adalah, pertama, penelitian tentang sistem kontrol keberlanjutan fokus pada kelestarian lingkungan; membahas peran sistem kontrol manajemen dalam mengelola strategi tanggung jawab sosial; dan menguji hubungan antara tekanan eksternal dengan sistem kontrol keberlanjutan. Kedua, teori yang digunakan adalah teori konfigurasi, teori kelembagaan, logika kelembagaan, kerangka kerja dari empat tuas kontrol, sistem kontrol manajemen lingkungan; ketiga, metode analisis kuantitatif, kualitatif, dan analisis konten digunakan dalam penelitian; keempat, umumnya analisis pada tingkat manajerial; kelima, menggunakan data primer dan data sekunder. Kata kunci: Keberlanjutan; Sistem Pengendalian Manajemen

scholarly journals Agent-based Computational Economics in Management Accounting Research: Opportunities and Difficulties

2020 ◽  
Author(s):  
Friederike Wall ◽  
Stephan Leitner
Keyword(s):  
Research Methods ◽  
Management Accounting ◽  
Agent Based Modeling ◽  
Computational Economics ◽  
Agent Based ◽  
Research Opportunities ◽  
Economic Agents ◽  
Accounting Research ◽  
Theoretical Assumptions ◽  
Research Endeavor

Agent-based computational economics (ACE) - while adopted comparably widely in other domains of managerial science - is a rather novel paradigm for management accounting research (MAR). This paper provides an overview of opportunities and difficulties that ACE may have for research in management accounting and, in particular, introduces a framework that researchers in management accounting may employ when considering ACE as a paradigm for their particular research endeavor. The framework builds on the two interrelated paradigmatic elements of ACE: a set of theoretical assumptions on economic agents and the approach of agent-based modeling. Particular focus is put on contrasting opportunities and difficulties of ACE in comparison to other research methods employed in MAR.

scholarly journals Contabilidade Gerencial: Um Estudo Bibliográfico nas Principais Revistas Internacionais de Contabilidade

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Alessanderson Jacó de Carvalho ◽  
Marcelo Antônio Pierri Junior ◽  
Rogério Lunkes ◽  
Valdirene Gasparetto
Keyword(s):  
Management Accounting ◽  
Scientific Information ◽  
Management Control ◽  
Accounting Research ◽  
Accounting Management

Este artigo tem como objetivo identificar e analisar o perfil das publicações com o tema Contabilidade Gerencial em revistas internacionais de contabilidade, indexadas à base de dados ISI (Institute for Scientific Information). Para tanto, no que tange à metodologia, foi empregada uma pesquisa descritiva, com abordagem qualitativa. Foram selecionados os artigos que continham em seu resumo, título ou palavras-chave as palavras “management accounting”, “management control” e “controllership”, no período de 2001 a 2015. Os estudos foram classificados em tema e método de pesquisa, número de autores, gênero e extensão dos artigos. Os resultados mostram fraca inserção da Contabilidade Gerencial nas publicações dos periódicos analisados (6,7%), sendo Management Accounting Research (MAR) o periódico em que há maior número de publicações, a maioria dos artigos possui dois autores e predomina o gênero masculino entre os autores. A metodologia mais utilizada foi o estudo de caso e o tema predominante foi Controle Organizacional

The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana

2020 ◽  
Vol 10 (2) ◽  
pp. 207-241 ◽  
Author(s):  
Edward Nartey ◽  
Francis Kwaku Aboagye-Otchere ◽  
Samuel Nana Yaw Simpson
Keyword(s):  
Supply Chain ◽  
Control System ◽  
High Performance ◽  
Management Accounting ◽  
Management Control ◽  
Supply Chain Integration ◽  
Operational Performance ◽  
Management Control System ◽  
Content Type ◽  
Accounting Research

PurposeThis paper extends prior contingency-based management accounting research by building and empirically testing a theoretical model of contingency effects of supply chain integration (SCI) on the dimensions of management control system (MCS) and supply chain operational performance (SCOP) of hospitals in Ghana.Design/methodology/approachThe paper uses factorial and structural path analysis of survey responses collected from 237 hospital accountants to model these relationships.FindingsThe results show that under strong SCI, the association between the MCS dimensions and hospital operational performance namely, cost effectiveness, flexibility and quality will be strengthened. In other words, the installation of MCS is more likely to provide a broad range of performance benefits for hospitals that align the four dimensions of the MCS with the dimensions of SCI (internal and external).Research limitations/implicationsA limitation of this study would be its limited scope, as it focused only on hospitals in one developing country. Therefore, the results as indicated here may have limited generalizability to other industries and countries.Practical implicationsWe theorize that using optimal amounts of the MCS, a high level of SCI is likely to reduce supply chain (SC) cost, improve speed, flexibility and quality of the SC among healthcare institutions in Ghana. Also, based on the direct impact on performance exhibited by the MCS dimensions, effective implementation of SCI decisions requires the use of optimal amounts of MCS for high performance.Originality/valueThe paper contributes to contingency-based management accounting research and provides theory-driven and empirically proven explanations for hospital managers in recognizing the importance of aligning the dimensions of SCI and MCS.

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