Mapping Quantitative Management Accounting Research 2002-2012

Posted: 19 Mar 2015 Last revised: 6 May 2017

See all articles by Florian Herschung

Florian Herschung

WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control

Matthias D. Mahlendorf

Frankfurt School of Finance & Management

Jürgen Weber

WHU - Otto Beisheim School of Management

Date Written: February 17, 2017

Abstract

Following the approach of Luft and Shields (2003), this article provides a summary graphic representation (maps) of the quantitative evidence in management accounting research published from 2002 to 2012. These maps display variables, causal links, and levels of analysis for 257 studies. We allocate these studies to six maps and 29 individual sub-maps, thus providing an easily accessible overview of the quantitative evidence in management accounting. We compare our results to those provided by Luft and Shields (2003) and find that research interest in empirical quantitative management accounting has increased substantially. Additionally, the complexity of the tested models has increased. However, the maps also reveal a scarcity of replications and thus potential issues that call into question the robustness of results. Finally, we exemplify how our maps can identify research gaps and inspire future research. For example, we show how the graphical representation of combined evidence from multiple studies reveals competitive mediations that have not been explicitly tested in any individual study and that require more research.

Keywords: maps, guidelines, competitive mediation, replication, nonlinear effects, bidirectional effects

JEL Classification: M40, M41

Suggested Citation

Herschung, Florian and Mahlendorf, Matthias D. and Weber, Jürgen, Mapping Quantitative Management Accounting Research 2002-2012 (February 17, 2017). Available at SSRN: https://ssrn.com/abstract=2580088 or http://dx.doi.org/10.2139/ssrn.2580088

Florian Herschung

WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control ( email )

Burgplatz 2
Vallendar, 56179
Germany

Matthias D. Mahlendorf (Contact Author)

Frankfurt School of Finance & Management ( email )

Adickesallee 34
Frankfurt, DE RLP 60322
Germany

Jürgen Weber

WHU - Otto Beisheim School of Management ( email )

Burgplatz 2
Vallender, 56179
Germany

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