Empirical Managerial Accounting Research: Are We Just Describing Management Consulting Practice?

Posted: 24 Mar 2003

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 short commentary responds to several issues raised in Zimmerman (2001). We address Zimmerman's criticisms that managerial accounting studies are purely descriptive, conducted without an underlying theory, and unguided by research hypotheses. We also discuss our views regarding the importance of practice-orientated research for understanding managerial accounting choices and for testing economic and non-economic theories. Finally, we highlight some of the new directions in the finance literature, and their relevance for managerial accounting research.

JEL Classification: M40, M46

Suggested Citation

Ittner, Christopher D. and Larcker, David F., Empirical Managerial Accounting Research: Are We Just Describing Management Consulting Practice?. European Accounting Review, Vol. 11, No. 4, 2002. Available at SSRN: https://ssrn.com/abstract=360741

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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