Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research
149 Pages Posted: 18 Apr 2002
Date Written: March 25, 2002
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.
Keywords: managerial accounting
JEL Classification: M40, M46
Suggested Citation: Suggested Citation
Do you have a job opening that you would like to promote on SSRN?
An Empirical Analysis of the Levers of Control Framework
The Effects of Monetary Incentives on Worker Learning and Performance in an Assembly Task
By Charles D. Bailey, Lawrence D. Brown, ...
The Role of Management Accounting and Control Systems as Antecedents of Organizational Creativity and Innovation Capabilities
By Ricardo Malagueño and Josep Bisbe