Emerging diversity in management accounting research: The case of Finnish doctoral dissertations, 1945-2015
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 6 March 2017
Abstract
Purpose
Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.
Design/methodology/approach
A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.
Findings
The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.
Research limitations/implications
While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.
Practical implications
Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.
Social implications
Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.
Originality/value
The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.
Keywords
Acknowledgements
Earlier versions of this paper have been presented at the research seminar of University of Tartu in 2014; ENROAC 2013 Conference, Jyväskylä; the American Accounting Association 2012 Mid-Atlantic Regional Meeting in Philadelphia; the departmental research seminar of Norges Handelshoyskole, Bergen; the 2011 and 2012 Workshops on Management Accounting & Control, Trondheim; the International Academy of Business and Public Administration Disciplines 2011 Winter Conference, Orlando; the Nordic Academy of Management 2011 Conference, Stockholm; and the Annual Congress of the 2010 European Accounting Association, Istanbul. The authors gratefully appreciate the valuable comments made by the seminar participants, editor Zahirul Hoque and the two reviewers and financial support from the Academy of Finland and the Foundation of Economic Education. The authors thank Lauri Lepistö and Riikka Mäki for research assistance.
Citation
Kihn, L.-A. and Näsi, S. (2017), "Emerging diversity in management accounting research: The case of Finnish doctoral dissertations, 1945-2015", Journal of Accounting & Organizational Change, Vol. 13 No. 1, pp. 131-160. https://doi.org/10.1108/JAOC-01-2015-0005
Publisher
:Emerald Publishing Limited
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