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Article
Publication date: 12 April 2011

Mary A. Malina, Hanne S.O. Nørreklit and Frank H. Selto

The purpose of this paper is first, to discuss the theoretical assumptions, qualities, problems and myopia of the dominating quantitative and qualitative approaches; second, to…

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Abstract

Purpose

The purpose of this paper is first, to discuss the theoretical assumptions, qualities, problems and myopia of the dominating quantitative and qualitative approaches; second, to describe the methodological lessons that the authors learned while conducting a series of longitudinal studies on the use and usefulness of a specialized balanced scorecard; and third, to encourage researchers to actually use multiple methods and sources of data to address the very many accounting phenomena that are not fully understood.

Design/methodology/approach

This paper is an opinion piece based on the authors' experience conducting a series of longitudinal mixed method studies.

Findings

The authors suggest that in many studies, using a mixed method approach provides the best opportunity for addressing research questions.

Originality/value

This paper provides encouragement to those who may wish to bridge the authors' ideological gaps and to those who are actively trying to do so.

Details

Qualitative Research in Accounting & Management, vol. 8 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

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Book part
Publication date: 21 July 2004

Frank H Selto and Sally K Widener

Although the “new economy” once again resembles the old economy, the drivers of success for many firms continue to be intangible or service-related assets. These changes in the…

Abstract

Although the “new economy” once again resembles the old economy, the drivers of success for many firms continue to be intangible or service-related assets. These changes in the economic basis of business are leading to changes in practice which are creating exciting new opportunities for research. Management accounting still is concerned with internal uses of and demands for operating and performance information by organizations, their managers, and their employees. However, current demand for internal information and analysis most likely reflects current decision making needs, which have changed rapidly to meet economic and environmental conditions. Many management accounting research articles reflect traditional research topics that might not conform to current practice concerns. Some accounting academics may desire to pursue research topics that reflect current problems of practice to inform, influence, or understand practice or influence accounting education.

This study analyzes attributes of nearly 2,000 research and professional articles published during the years 1996–2000 and finds numerous, relatively unexamined research questions that can expand the scope of current management accounting research. Analyses of theories, methods, and sources of data used by published management accounting research also describe publication opportunities in major research journals.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

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Book part
Publication date: 1 January 2014

Daryl M. Guffey

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

Abstract

Purpose

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

Methodology/approach

This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.

Findings

The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.

Originality/value of paper

Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.

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Book part
Publication date: 21 July 2004

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

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Book part
Publication date: 21 July 2004

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

Available. Content available
Article
Publication date: 5 April 2013

187

Abstract

Details

Qualitative Research in Accounting & Management, vol. 10 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 1 February 1983

Steven B. Johnson and Dennis H. Patz

As Gonedes and Dopuch point out, there are many alternative approaches to the allocation of financial accounting information which might be viewed as competitors to ASC, FASB and…

42

Abstract

As Gonedes and Dopuch point out, there are many alternative approaches to the allocation of financial accounting information which might be viewed as competitors to ASC, FASB and other extant processes. Even if one begins with the ethical premise that “individual preferences are to count” and it is assumed that some sort of regulatory approach is needed, there are still at least three basic types of standards‐setting processes worthy of consideration: (1) “representative or expert body” processes; (2) “voting” processes; and (3) “demand‐based” (i.e. “willingness‐to‐pay”) processes. While the first type relies on the delegation of decision making authority to a body of “representative” or “expert” parties, the latter two types base their respective decisions on ordinal preference and demand information elicited directly from the affected parties themselves.

Details

Managerial Finance, vol. 9 no. 2
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 4 October 2018

Antonio Davila, Mahendra Gupta and Richard J. Palmer

Internal control mechanisms are fundamental to organizational governance; particularly, to the agency relationship associated with decentralization of decision rights. Management…

Abstract

Internal control mechanisms are fundamental to organizational governance; particularly, to the agency relationship associated with decentralization of decision rights. Management accounting and organizational literatures provide conflicting predictions on the association between decentralization and internal controls, with some research arguing that internal controls be tightened to mitigate the risks associated with greater decentralization of decision rights while other work avers that tighter internal controls defeat the purposes of decentralization. In this chapter, we argue that managers choose these two organizational design variables jointly. Capitalizing on a unique database of control practices in the purchasing and payment process within the procurement function, this chapter examines the relationship between control tightness – a critical characteristic of internal controls – and decentralization. Using a simultaneous equation model, the study finds that decentralization and internal control design are endogenously determined. Tight control is negatively associated with the level of decentralization, while decentralization has a positive effect on the tightness of control. These results reconcile the apparently contradictory results relating these two variables. The chapter also finds that decentralization and tight control mechanisms operate both independently and synergistically to improve performance.

Details

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
Type: Book
ISBN: 978-1-78756-469-5

Keywords

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Book part
Publication date: 4 October 2018

Paula M. G. van Veen-Dirks and Anne M. Lillis

This study examines the relationship between the motives for balanced scorecard (BSC) adoption and the development and use of the BSC. We expect that a stronger focus on economic…

Abstract

This study examines the relationship between the motives for balanced scorecard (BSC) adoption and the development and use of the BSC. We expect that a stronger focus on economic adoption motives is associated with full development of the BSC and its integration into the performance measurement and control systems of the firm. In contrast, we expect that a higher focus on legitimacy as a motive for adoption leads to loose coupling of the BSC with the control systems of the firm. We expect legitimacy as a catalyst to BSC adoption leads to a lower level of BSC development and use, which enables the organization to keep the environment satisfied, but does not influence processes within the organization.

The data are obtained from a web-based survey with 88 useful responses of firms indicating that they use the BSC. The study investigates the relationship between the motives for BSC adoption (economic and legitimacy) and the development and use of the BSC. The results provide evidence for the hypothesis that economic motives for adoption positively affect the development of the BSC. In addition, the results partially support the hypothesis that legitimacy motives negatively affect the use of the BSC. When legitimacy comes via the mechanism of mimetic isomorphism, it has a negative effect on use of the BSC. Surprisingly, however, legitimacy has a positive effect on use when it comes via the mechanism of normative isomorphism.

Details

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
Type: Book
ISBN: 978-1-78756-469-5

Keywords

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Book part
Publication date: 4 October 2018

Andrea Nespeca and Maria Serena Chiucchi

In order to shed light on the implications of the business intelligence (BI) for management accounting (MA) and decision making, this study investigates as to how the use of the…

Abstract

In order to shed light on the implications of the business intelligence (BI) for management accounting (MA) and decision making, this study investigates as to how the use of the BI affects the production, transmission, and reception of performance measures (PM).

To investigate the issue at hand, a case study of an Italian company is carried out. The case study method is deemed suitable to explore the complex, penetrating, and unpredictable relationship between BI and PM.

The case analysis shows that the use of the BI can affect the production of PM by leading the organization to frame PM into an indicator setting. Moreover, the BI can affect the transmission by introducing a new, “visual” approach for presenting PM to decision makers, which is also relevant in the reception as a mobilizing factor.

This study contributes to improving the understanding of BI implications for MA and decision making, which is still limited in the accounting academia. Additionally, this research adds to extant knowledge about the relationship between measurement and management; more specifically, it contributes to understanding the “fate” of PM.

Furthermore, the findings illustrated in this chapter can be relevant from a practical point of view: by showing the role that BI solutions can play in producing and transmitting PM, the study shows the potential contribution of the use of the BI in managing and overcoming problems arising in these phases, favoring the use of these measures.

Details

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
Type: Book
ISBN: 978-1-78756-469-5

Keywords

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