Commentary: Exploiting Regulatory Changes for Research in Management Accounting

Abstract

This paper describes recent regulatory changes in the European Union to illustrate opportunities for research in management accounting. Issues are whether a regulation is effective in achieving its objective, how it affects the organizational design and decision making in firms, and what additional data become available. I particularly consider the areas of management compensation, risk management, performance measures, non-financial information, the influence of financial reporting, and accountability.

Keywords: Research opportunities, regulatory change, performance measures, compensation

JEL Classification: M41