Empirical Research in Managerial Accounting: A Value-Based Management Perspective

Posted: 23 Oct 2001

See all articles by Christopher D. Ittner

Christopher D. Ittner

University of Pennsylvania - Accounting Department

David F. Larcker

Stanford University - Graduate School of Business

Abstract

This paper applies a value-based management framework to critically review empirical research in managerial accounting. This framework enables us to place the exceptionally diverse set of managerial accounting studies from the past several decades into an integrated structure. Our synthesis highlights the many consistent results in prior research, identifies remaining gaps and inconsistencies, discusses common methodological and econometric problems, and suggests fruitful avenues for future managerial accounting research.

JEL Classification: M40, M46

Suggested Citation

Ittner, Christopher D. and Larcker, David F., Empirical Research in Managerial Accounting: A Value-Based Management Perspective. Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001, Available at SSRN: https://ssrn.com/abstract=284160

Christopher D. Ittner (Contact Author)

University of Pennsylvania - Accounting Department ( email )

3641 Locust Walk
Philadelphia, PA 19104-6365
United States
215-898-7786 (Phone)
215-573-2054 (Fax)

David F. Larcker

Stanford University - Graduate School of Business ( email )

Graduate School of Business
518 Memorial Way
Stanford, CA 94305-5015
United States
650-725-6159 (Phone)

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