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Article
Publication date: 12 June 2023

Elsa Pedroso and Carlos F. Gomes

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

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Abstract

Purpose

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

Design/methodology/approach

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

Findings

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Research limitations/implications

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Originality/value

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Available. Open Access. Open Access
Article
Publication date: 16 September 2024

Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…

3123

Abstract

Purpose

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

Design/methodology/approach

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

Research limitations/implications

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

Practical implications

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Originality/value

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

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