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Journal articles on the topic 'Management and Accounting'

Author: Grafiati

Published: 9 July 2021

Last updated: 20 April 2024

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1

Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (June 23, 2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

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A. Soudatti, Manjula. "Ratio Analysis Management Accounting." International Journal of Science and Research (IJSR) 12, no. 10 (October 5, 2023): 538–39. http://dx.doi.org/10.21275/sr231002210500.

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Van De Poel, Jan. "Management accounting." Maandblad Voor Accountancy en Bedrijfseconomie 65, no. 6 (June 1, 1991): 260–66. http://dx.doi.org/10.5117/mab.65.17392.

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4

Busco, Cristiano, Paolo Quattrone, and Angelo Riccaboni. "Management Accounting." Management Accounting Research 18, no. 2 (June 2007): 125–49. http://dx.doi.org/10.1016/j.mar.2007.04.003.

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Weston, John. "Management accounting." International Journal of Hospitality Management 4, no. 2 (January 1985): 93. http://dx.doi.org/10.1016/0278-4319(85)90031-3.

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Merriman, A. M. "Management accounting." British Accounting Review 21, no. 2 (June 1989): 198. http://dx.doi.org/10.1016/0890-8389(89)90200-x.

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7

Williamson, Duncan. "Management accounting." British Accounting Review 23, no. 3 (September 1991): 271–73. http://dx.doi.org/10.1016/0890-8389(91)90096-k.

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Shah, Haider, Ali Malik, and Muhammad Shaukat Malik. "STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING?" Australian Journal of Business and Management Research 01, no. 04 (May 17, 2011): 01–07. http://dx.doi.org/10.52283/nswrca.ajbmr.20110104a01.

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When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. New promises have been made that while the traditional management accounting failed to make use of strategic thinking and other qualitative aspects of management the new discipline is likely to make accounting more relevant and important for managers. The empirical evidence on successful diffusion of strategic management accounting is still not overwhelming. It is therefore yet to be seen if strategic management accounting can live up to its promise in future or not.

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Vosselman, Ed. "The performativity of accounting: advancing a Posthumanist understanding." Qualitative Research in Accounting & Management 19, no. 2 (January 11, 2022): 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

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Schreuder, Hein. "Management Accounting in hoofdlijnen Management Accounting en Economische Organisatietheorie." Maandblad Voor Accountancy en Bedrijfseconomie 69, no. 7/8 (July 1, 1995): 485–89. http://dx.doi.org/10.5117/mab.69.20681.

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Podmeshalska, Yu, and О. Skyrdova. "ACCOUNTING AND MANAGEMENT ACCOUNTING OF INVENTORIES." Investytsiyi: praktyka ta dosvid, no. 21 (November 18, 2021): 93. http://dx.doi.org/10.32702/2306-6814.2021.21.93.

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Kumar Dahal, Rewan. "Management accounting practices and organizational performance." Problems and Perspectives in Management 20, no. 2 (April 13, 2022): 33–43. http://dx.doi.org/10.21511/ppm.20(2).2022.04.

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Management accounting practices (MAPs) are crucial for manufacturing firms to control diverse organizational operations and improve their organizational performance. The study aimed to analyze the scope of MAPs and their association with the organizational performance of Nepalese manufacturing firms. The outcomes relied on primary data obtained through structured survey from 223 medium to top-level employees of the selected companies. It was found that traditional management accounting practices had greater dominance (β = 0.817, p = 0.000) in the package of MAPs than contemporary management accounting practices (β = 0.707, p = 0.000) in Nepalese manufacturing firms. The extent of use of contemporary management accounting practices was marginally greater (mean = 3.757) than traditional management accounting practices (mean = 3.563). The analysis also disclosed no association of MAPs with organizational performance of Nepalese manufacturing firms. Though the study had a moderately small sample size from the manufacturing industry, future studies may examine the association between MAPs and organizational performance by taking samples of the manufacturing and service industry to ensure comparability and generalizations. The study endeavored to advance management accounting literature by presenting pragmatic evidence on the association of MAPs with organizational performance in the Nepalese scenario.

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Shuttleworth, Bienkie. "The management accounting vocational fallacy." South African Journal of Economic and Management Sciences 17, no. 3 (May 29, 2014): 336–48. http://dx.doi.org/10.4102/sajems.v17i3.611.

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Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA) enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

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Jorge Alves Gomes, Paulo. "THE PORTUGUESE ACCOUNTANTS: A IMPORTANT ROLE ON MANAGEMENT ACCOUNTING USE? AND IN FIRM PERFORMANCE?" International Journal of Advanced Research 11, no. 02 (February 28, 2023): 418–37. http://dx.doi.org/10.21474/ijar01/16267.

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Currently the role of accountants in firms is changing. Increasingly, accountants should have adequate skills not only in terms of financial accounting, but also skills in terms of management accounting that help in the decision-making process and in the performance of firms.The use of management accounting practices, and the respective instruments, has been gaining more and more importance in the business sector, presenting very satisfactory results, contributing greatly to the achievement of a companys competitive advantage over others operating in the same field of activity.There are some studies that suggest a weak influence on the role of management accounting in the decision-making process and in firm or organizational performance, however, they are already somewhat old, namely from the end of the 20th century. However, more recent studies show that many small and medium-sized firms cannot survive in the first years of activity, possibly due to a lack of specialists in decision-making support and they didnt implement Management Accounting (MA).The research objective of this article isto analyse the role of the Portuguese accountant, his skills and how the use of MA can contribute to the firm performance.To meet the research objective, it was decided to apply a quantitative analysis. It was developed a reflective structural equation model (SEM), using a Partial Least Squares method (PLS-SEM), which reveals the influence and impact of the Portuguese accountant and the MA on the firm performance.The results obtained allowed us to conclude that accountants in Portugal recognize the relevance of financial accounting and management accounting for the firm performance, however, they do not give relevance to the complementarity, use and applicability of these two accountings. For accountants in Portugal, management accounting is a complement to the firm performance, not being relevant to financial performance and is less important than financial accounting.

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Duçi, Ejona. "The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management." Academic Journal of Interdisciplinary Studies 10, no. 5 (September 5, 2021): 376. http://dx.doi.org/10.36941/ajis-2021-0146.

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The object of the paper is to study the relationship between management accounting, strategic management accounting and strategic cost management. The Aim is to define each of them based on a systematic literature review of different accounting literatures in strategic management accounting, to emphasize the relation between them. The paper attempts to offer definitions of Strategic cost management based on different authors throw the years and also to reveal a relationship that exists between Strategic Management Accounting and other disciplines. The enduring value of contextual view of management accounting and its content emphasizes power and relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management. The methodology used for this paper is descriptive and comparative based on a systematic literature review from different books and journals, especially Scopus indexed journals taken by Elsevier, emerald insight and other trustable library sources. The paper explores a comparative analysis between management accounting and strategic management accounting. Practical limitations of this paper have been mainly focused on having access to Scopus indexed journals. Also, another limitation encountered is related with electronic library which in our country is very difficult and even impossible to have free access in reading and downloading related papers. The intention was to identify similarities and differences between Strategic Management Accounting and Strategic Cost Management and also the relationship that exists between them. The paper concluded that Strategic management has as its primary goal the efficient use of all resources while focusing on the competitive advantage of an organization. Hence, SMA could be considered as an integral part of the strategic management; an interaction of the management and the SMA techniques is important for the more efficient management of an entity. Received: 19 June 2021 / Accepted: 23 August 2021 / Published: 5 September 2021

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Afanaseva, T. V. "INTEGRATION OF ACCOUNTING AND MANAGEMENT ACCOUNTING, AUTOMATION OF ACCOUNTING." Higher School Companion, no. 6 (2022): 4–9. http://dx.doi.org/10.55346/27825647_2022_6_04.

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Balginova, K. M., A. A. Zhalgasbayev, and M. G. Kairgalieva. "MANAGEMENT ACCOUNTING, INNOVATIVE ECONOMY, MANAGEMENT." REPORTS 5, no. 327 (October 15, 2019): 68–73. http://dx.doi.org/10.32014/2019.2518-1483.143.

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18

Cook, A. "Management for Doctors: Management accounting." BMJ 310, no. 6976 (February 11, 1995): 381–85. http://dx.doi.org/10.1136/bmj.310.6976.381.

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Armstrong, Peter. "Management, image and management accounting." Critical Perspectives on Accounting 13, no. 3 (June 2002): 281–95. http://dx.doi.org/10.1006/cpac.2001.0508.

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20

Theeuwes, Jacques. "Management Accounting Research." Maandblad Voor Accountancy en Bedrijfseconomie 75, no. 11 (November 1, 2001): 456–57. http://dx.doi.org/10.5117/mab.75.12738.

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Wetenschappers in de bedrijfseconomie hebben in dit blad, 75 jaargangen lang, hun researchresultaten gepubliceerd. Met de internationalisering van het onderzoek is ook voor in Nederland werkende onderzoekers de noodzaak toegenomen om in internationale tijdschriften te publiceren. Het aanbod van artikelen over recente onderzoeksresultaten is bij het MAB mede daardoor gedurende de laatste jaren sterk afgenomen. Dat is jammer voor de lezers van dit blad.

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21

DUNK, ALAN S. "Management Accounting Lag." Abacus 25, no. 2 (September 1989): 149–55. http://dx.doi.org/10.1111/j.1467-6281.1989.tb00228.x.

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Nixon, Bill, and John Burns. "Strategic management accounting." Management Accounting Research 23, no. 4 (December 2012): 225–28. http://dx.doi.org/10.1016/j.mar.2012.09.005.

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Simon, D. S. "Essential management accounting." British Accounting Review 20, no. 3 (December 1988): 298. http://dx.doi.org/10.1016/0890-8389(88)90082-0.

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Maunders, K. T. "Advanced management accounting." British Accounting Review 21, no. 1 (March 1989): 98–99. http://dx.doi.org/10.1016/0890-8389(89)90079-6.

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Merriman, Tony. "Advanced management accounting." British Accounting Review 22, no. 3 (September 1990): 298–99. http://dx.doi.org/10.1016/0890-8389(90)90018-d.

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Hoffjan, Andreas. "Comparative Management Accounting." Controlling 20, no. 12 (2008): 655–62. http://dx.doi.org/10.15358/0935-0381-2008-12-655.

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Collier, Paul, and Alan Gregory. "Strategic management accounting." International Journal of Contemporary Hospitality Management 7, no. 1 (February 1995): 16–21. http://dx.doi.org/10.1108/09596119510078171.

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Dixon, R., and Dr Smith. "Strategic management accounting." Omega 21, no. 6 (November 1993): 605–18. http://dx.doi.org/10.1016/0305-0483(93)90003-4.

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Burns, John, and Juhani Vaivio. "Management accounting change." Management Accounting Research 12, no. 4 (December 2001): 389–402. http://dx.doi.org/10.1006/mare.2001.0178.

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Bauchadze, Besik. "EVOLUTION OF ESSENCE OF MANAGEMENT ACCOUNTING." Economic Profile 17, no. 1(23) (August 4, 2022): 74–83. http://dx.doi.org/10.52244/ep.2022.23.04.

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Although the term management accounting has been used around the world since the second half of the 20th century, and in Georgia, the scientists have been arguing about the essence of this phenomenon since about the 80s. Is it an independent science? Is it part of science that does not have an independent subject? This is pseudoscience, e.g., such a phenomenon does not exist at all and so on. The dispute is largely due to the reality of accounting science and practice in the specific countries. It would be a mistake to think of the management accounting as a novelty for the domestic economy. In the 1920s and early 1930s, the functions of accounting services were much broader than in the later years of Soviet rule. The accountant of that time was engaged both as in accounting and as in planning and analytical work. Along with development of the socialist economic system in the country and the strengthening of central planning, there was the gradual separation from the Accounting Service of the Planning and Financial Departments, with the transfer of part of the accounting authority to them. As a result, the activities of the accountant were actually reduced to the accounting of the facts of the economic life of the enterprise. As a result, the activities of the accountant were actually reduced to the accounting of the facts of the economic life of the enterprise. Historically, the development of management accounting in theory and practice has been accompanied by controversy. One of the issues to be discussed is the concept of management accounting: Or it is a field of economic work in the enterprise, which includes methods of reporting operations, analysis, planning, staff motivation, etc.; Or this activity may be limited to the functions of collecting and summarizing financial and non-financial information required by management; e.g., independent from economic analysis, planning, management, sociology, psychology, and etc. Examining the various sources of educational, methodological and scientific literature, you can find many definitions of management accounting, which indicates the lack of a unified methodological approach to the essence of management accounting. This is due to the uniqueness of the organizational basis for establishment of the management accounting system in each economic entity, which is largely determined by the characteristics of its activities and the requirements imposed on management by management information. With the development of technology and organization of production, with diversification of the products, improvement of organizational management structures, increased competition, the need for constant reduction of costs per unit of production, the organization’s management requires the new types of information generated through the management accounting subsystem. There have been used the several methods of obtaining the relevant literature, in particular the literature review is concept-oriented, or paradigm-oriented and not author-oriented: using a review of structured literature as a research method, this article addresses the following three research questions: How is the research on management accounting developing? What are the differences between modern accounting and accounting? What is the future of governance accounting, both in practice and in science? We identified the type of research and conducted the comprehensive literature search. The aim of the article is to explore and determine the evolution of the essence of management accounting, the key aspects of development. In the article is discussed the evolution of the development of management accounting, the distinguishing features between the accounting and management accounting, and understanding of the essence of management accounting is evaluated. Based on the bibliographic research and analysis of empirical materials, based on the opinions of experts, elaborated theoretical and materials, it was revealed that managerial accounting has its purpose, subject, objects, tasks and principles, which distinguishes it from accounting. In recent years, the term “management accounting” has become very popular, although there is still an ambiguous attitude in understanding its essence. The management accounting differs from the accounting primarily in that its data is intended not for external users (states, banks, business partners) but for internal “use”. The ultimate goal of management accounting is to help the manager make the right decisions. Therefore, if a simple (financial) accountant must strictly follow the reporting forms and instructions, then the management accounting specialist is free to choose the forms, methods and techniques of analysis, the main thing for him is to properly understand the essence of economic processes in the enterprise and give timely advice to the leader. Management accounting is nothing more than the management information support system. During the decades of its existence, the innate techniques and methods of management accounting have been developed and continue to develop, therefore, it has its own methodology. It can be described as the combination of two main subject areas: as a science; as a practical field of activity.

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Ari Kuncara Widagdo, Antonius Singgih Setiawan, Rahmawati, Djuminah,. "Owners Ethnicity And Strategic Management Accounting." Jurnal Akuntansi 23, no. 2 (October 17, 2019): 160. http://dx.doi.org/10.24912/ja.v23i2.575.

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This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners.

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Leszczyńska-Konczanin, Bogumiła. "Accounting and management accounting for local government." Ekonomiczne Problemy Usług 120 (2015): 53–66. http://dx.doi.org/10.18276/epu.2015.120-04.

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Wiyarni, Wiyarni. "Traditional Market Accounting: Management or Financial Accounting?" Asian Journal of Accounting Research 2, no. 1 (May 31, 2017): 7–10. http://dx.doi.org/10.1108/ajar-2017-02-01-b002.

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The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional market traders to prepare financial notes for external users, such as vendors, creditors, and customers. This is because their transactions with vendors, creditors, and customers are very simple. This study used interpretive paradigm. Data was collected using in-depth interview and direct interaction with four informants from three traditional markets. Data is analyzed by organizing them, breaking them into manageable units, coding them, synthesizing them, and searching for patterns. Based on the analysis, this study found that the accounting area of traditional market activities is management accounting rather than financial accounting.

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Bukalo, Nadiya. "Management Accounting as Part of Enterprise Accounting." Economic journal of Lesia Ukrainka Eastern European National University 9, no. 1 (2017): 159–65. http://dx.doi.org/10.29038/2411-4014-2017-01-159-165.

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White, Larry. "Resource consumption accounting: Manager-focused management accounting." Journal of Corporate Accounting & Finance 20, no. 4 (May 2009): 63–77. http://dx.doi.org/10.1002/jcaf.20501.

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Jack, Lisa. "STRONG STRUCTURATION THEORY AND MANAGEMENT ACCOUNTING RESEARCH." Advances in Scientific and Applied Accounting 10, no. 2 (August 31, 2017): 211–23. http://dx.doi.org/10.14392/asaa.2017100205.

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Nowak, Marta. "MANAGEMENT ACCOUNTING VS. CONTROLLING." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 480 (2017): 108–18. http://dx.doi.org/10.15611/pn.2017.480.10.

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Berry, R. H., and Kenneth P. Gee. "Advanced Management Accounting Problems." Journal of the Operational Research Society 38, no. 1 (January 1987): 95. http://dx.doi.org/10.2307/2582529.

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Mazaraki, Anatoliy, and Olena Fomina. "Tools for management accounting." Economic Annals-ХХI 159, no. 5-6 (July 2016): 48–51. http://dx.doi.org/10.21003/ea.v159-10.

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Czarnecki, Jerzy. "Evidence delivering management accounting." Zeszyty Teoretyczne Rachunkowości 2013, no. 72(128) (August 22, 2013): 33–48. http://dx.doi.org/10.5604/16414381.1063610.

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Lazar, Jaromír, and Ivana Koštuříková. "ACCOUNTING AND MANAGEMENT ISSUES." Acta academica karviniensia 15, no. 2 (June 30, 2015): 71–81. http://dx.doi.org/10.25142/aak.2015.019.

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Zoeram, Abbas Ghodrati, Vali Ansari, and Khalil Dehghan. "Management accounting its constraint." Journal of Management and Accounting Studies 3, no. 01 (July 7, 2019): 67–70. http://dx.doi.org/10.24200/jmas.vol3iss01pp67-70.

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The organizational transformation that happened in the world economy recent decade was accompanied by the concepts of less- profitable production and flexible system. The concept implicitly provides a production and working capacity that is consistent with demand and current capacity of acceptance. The origin of limited management was higher according to efficiency and imbalance between resources and demand for the resources. There are double restrictions for the private institutions and in all Irish economic fields Methodology: The international institutions face with the global limitations about less- profitable productive models. The non- commercial institutes are facing new problems that are related to the lack of employees and other resources while there were a recession and low efficiency about resources. Goldratt in her book providing theories about constraints provides new fields in economic perspective. These managing ideas of best salesman are describing as an exciting story that describes the manager’s attempts to prevent the loss caused by performance and the bankruptcy of the company. In the story, Goldratt and Descooks attacked to the price finished accounting as an “enemy to productivity” rather than using developed holistic techniques as on-time production and statistic control of the process. Results: In this article, the relative usefulness of the theory of constrains related to accounting business managing methods are explained to use the resources and decision-making. The article also examines the spread and evaluation of constraints and reactions that cause accounting and managing culture. Conclusion: Survival of the price finished management that is explaining against the continuous attacks is consistent with the probabilities by Goldratt relating to regulations ability to make changes and obligatory developments as training programs.

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Zakiyeva, Zhanat Keshrimovna, and Sabira Nurgalievna Abieva. "FEATURES OF MANAGEMENT ACCOUNTING." NATIONAL ACADEMY OF SCIENCES OF THE REPUBLIC OF KAZAKHSTAN 3, no. 325 (June 15, 2019): 16–21. http://dx.doi.org/10.32014/2019.2224-5294.88.

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ROZHKOVA, N. K. "MANAGEMENT ACCOUNTING TOOLS: DASHBOARDS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 102–6. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.018.

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The era of digital communication has led to an acceleration in the exchange of information, which resulted a series of changes in the activities of all organizations. The article discusses Dashboard (information management tool) within the framework of management accounting of costs. Dashboard reflects the real results of the organization's activities and deviations, and also initiates the adoption of managerial decisions and the implementation of corrective actions.

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Christoph, Ines, and Hans-Christian Bärtels. "Management Accounting in Südkorea." Controlling & Management 55, S1 (March 2011): 42–46. http://dx.doi.org/10.1365/s12176-012-0322-9.

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Shields, Michael D. "Established Management Accounting Knowledge." Journal of Management Accounting Research 27, no. 1 (February 1, 2015): 123–32. http://dx.doi.org/10.2308/jmar-51057.

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Horngren, Charles T. "Management Accounting: Some Comments." Journal of Management Accounting Research 16, no. 1 (January 1, 2004): 207–11. http://dx.doi.org/10.2308/jmar.2004.16.1.207.

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Verstegen, B. "Institutionele benadering management accounting." Maandblad Voor Accountancy en Bedrijfseconomie 77, no. 4 (April 1, 2003): 138–45. http://dx.doi.org/10.5117/mab.77.16290.

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aandacht voor de werking van management accounting-principes dient de management accounting aandacht te hebben voor de rol die deze principes vervullen in de ondersteuning van het management. In dit artikel wordt een geïntegreerd beeld geschetst van het functioneren van management accounting-principes, expliciet in een functie ten dienste van het management in termen van besluitvorming, en in een multidisciplinaire context. Deze institutionele benadering richt de aandacht op de coördinerende functie van management accounting-systemen. Bovendien wordt erop gewezen dat die management accounting-systemen in organisaties evolueren in samenhang met andere coördinerende systemen die binnen een organisatie werkzaam zijn. Dit besef is niet alleen van belang voor het beschrijvende en verklarende wetenschappelijk onderzoek in de management accounting, zij is ook relevant voor de speciﬁcatie en inrichting van management accounting-systemen in organisaties.

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Hartmann, Frank G. H. "Management accounting: ‘anything goes’!" Maandblad Voor Accountancy en Bedrijfseconomie 86, no. 10 (October 1, 2012): 388–92. http://dx.doi.org/10.5117/mab.86.11891.

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In dit themanummer van het MAB wordt vooral teruggeblikt op management accounting-onderzoek in Nederland en door Nederlandse onderzoekers. In dit artikel wordt geprobeerd een blik vooruit te werpen. In plaats van aan te sluiten bij bestaande kaders in een beschrijving van mogelijk toekomstige specifieke onderzoeksthema’s in management accounting wordt een pleidooi gehouden voor een grenzeloze kijk op het fenomeen management accounting en om onderzoeksvragen te formuleren die gericht zijn op een bijdrage aan het complexe debat tussen praktijk en theorie, onderwijs en onderzoek, regelgevers en regelvolgers, betweters en cynici, en systemen en praktijken die zo uniek zijn voor het vakgebied management accounting.

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Vosselman, Ed. "Interpretatief management accounting-onderzoek." Maandblad Voor Accountancy en Bedrijfseconomie 86, no. 10 (October 1, 2012): 393–400. http://dx.doi.org/10.5117/mab.86.11892.

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Interpretatief onderzoek in management accounting probeert zicht te krijgen op hoe accounting, prestatiemeting en control vorm krijgen via interacties in een relationeel netwerk en hoe die vorm vervolgens acteert als een speler in een netwerk. Het wijkt af van het ‘mainstream’-onderzoek omdat het de veronderstelling van individuele rationele besluitvorming en gerichte en voorspelbare beheersing loslaat. Interpretatief onderzoek heeft eerder conceptuele dan instrumentele relevantie voor practici. Het richt zich op kennisproductie over de totstandkoming en werking van accounting en control en is verbonden met ‘framing’, ofwel met het objectiveren in sociaal-organisatorische situaties.

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