Mapping management accounting: graphics and guidelines for theory-consistent empirical research
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 acc...
Saved in:
Published in | Accounting, organizations and society Vol. 28; no. 2; pp. 169 - 249 |
---|---|
Main Authors | , |
Format | Journal Article |
Language | English |
Published |
Oxford
Elsevier Ltd
01.02.2003
Elsevier Pergamon Press Inc |
Series | Accounting, Organizations and Society |
Subjects | |
Online Access | Get full text |
Cover
Loading…
Summary: | 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. |
---|---|
Bibliography: | ObjectType-Article-2 SourceType-Scholarly Journals-1 ObjectType-Feature-1 content type line 23 |
ISSN: | 0361-3682 1873-6289 |
DOI: | 10.1016/S0361-3682(02)00026-0 |