Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research

Abstract:     
This paper provides a summary graphic representation (maps) of the theory-consistent evidence about the causes and effects of management accounting, as presented in 275 articles published in six leading journals. The maps highlight connections and disconnects in the diverse streams of management accounting literature, in terms of what has been researched, the direction and shape of the explanatory links proposed, and the levels of analysis. Some of these connections and disconnects seem likely to be artifacts of the historical development of management accounting research, while others are more consistent with the natural links around and within management accounting. Based on criteria from social-science research, we offer 17 guidelines to help future research capture natural connections, avoid artifactual connections, and develop a more complete and valid map of the causes and effects of management accounting.

Number of Pages in PDF File: 149

Keywords: managerial accounting

JEL Classification: M40, M46

working papers series