Commentary: Exploiting Regulatory Changes for Research in Management Accounting

17 Pages Posted: 24 Aug 2015

Date Written: August 23, 2015

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

Suggested Citation

Wagenhofer, Alfred, Commentary: Exploiting Regulatory Changes for Research in Management Accounting (August 23, 2015). Management Accounting Research, Forthcoming. Available at SSRN: https://ssrn.com/abstract=2649616

Alfred Wagenhofer (Contact Author)

University of Graz ( email )

Austria
+43 316 380 3500 (Phone)
+43 316 380 9565 (Fax)

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