In Search of Relevance in Management Accounting Research

Choudhury, Nandan

doi:10.1080/00014788.1986.9729778

Cited by 34 publications

(13 citation statements)

References 33 publications

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“…From this perspective, change is likely to be slow and constrained rather than frequent and extreme. To an extent this view is supported by the gap, which exists between theory and practice (Otley, 1985;Choudhury, 1986) and by the suggestions of a lag in the practical adoption of new techniques (Dunk, 1989;Scapens, 1994). Indeed Johnson and Kaplan (1987, p. 125) have proposed that MA exhibited little innovation after the first quarter of the 20th century as, ".…”

Section: Prior Research-the Nature Of Ma Changementioning

confidence: 99%

Utilising a typology of management accounting change: An empirical analysis

Sulaiman¹,

Mitchell

2005

Management Accounting Research

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Section: Prior Research-the Nature Of Ma Changementioning

confidence: 99%

Utilising a typology of management accounting change: An empirical analysis

Sulaiman¹,

Mitchell

2005

Management Accounting Research

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“…Diversos autores e pesquisadores têm alertado para o problema do que se pode denominar de "estabilidade da contabilidade gerencial", chamando a atenção para o fato de que a pesquisa contábil tem tido pouco impacto na prática empresarial e, também, para as diferenças existentes entre o que diz a teoria e o que é feito na prática. Diversos trabalhos, desde o início da década de 90, de forma direta ou indireta, abordam esse tema, destacando-se Otley (1985), Choudhury (1986), Johnson e Kaplan (1987), Edwards e Emmanuel (1990), Cohen e Paquette (1991), Brigth et al (1992), Emore e Ness (1991), Green e Amenkhienan (1992), Ask e Ax (1992), Drury et al (1993), Scapens e Roberts (1993), Scapens (1994), Covaleski et al (1996), Evans e Ashworth (1996), Libby e Waterhouse (1996), Granlund e Lukka (1998), Burns (2000), Burns e Scapens (2000) e Granlund (2001).…”

Section: O Ambiente Social E Empresarial Contemporâneounclassified

O entendimento da contabilidade gerencial sob a ótica da teoria institucional

et al. 2005

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RESUMOste trabalho tem como objetivo refletir sobre o paradoxo da estabilidade dos sistemas de contabilidade gerencial, ou seja, sobre as razões pelas quais as organizações, na prática, utilizam muito pouco a base conceitual disponível na teoria. A base conceitual da teoria da contabilidade gerencial é fundamentada na teoria neoclássica da firma, cujos pressupostos básicos são: (i) a maximização racional dos agentes econô-micos e (ii) o equilíbrio geral proporcionado pelas forças de mercado. O estudo de caráter teórico apresenta críticas à teoria neoclássica e demonstra que, segundo a abordagem da denominada velha economia institucional (OIE -old institutional economics), a contabilidade gerencial praticada pelas empresas é uma instituição formada a partir de hábitos e rotinas que dão sentido aos relacionamentos dos grupos da organização. O estudo indica que as organizações não utilizam em larga escala as novas abordagens de contabilidade gerencial porque os processos de institucionalização dos novos conceitos efetivamente não ocorreram. ABSTRACThis study aims to carry out reflections towards explaining the paradox of management accounting stability, or, why the implementation level of new accounting techniques and concepts in companies is below the expected. Management accounting theory is strongly oriented by the neoclassical theory of the firm, but neoclassical economics was developed by economists to predict behavior at the industry and market levels. It was not intended as an explanation of the behavior of managers within firms. This paper criticizes neoclassical theory and argues that according the OIE -old institutional economics, management accounting can be seen as institution formed through habits and routines of a social group. The institutional approach enables organizations to reproduce and legitimate behaviors and to achieve organizational cohesion. This work indicates that firms do not implement new concepts from management accounting because these were not institutionalized.

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“…First, prior to the 1990s there was very little evidence regarding management accounting practices. Nevertheless, there was a general belief about a gap between management accounting theory and practice (Scapens, 1991) carrying the implication that theory had had little influence on practice (Otley, 1985;Choudhury, 1986;Edwards and Emmanuel, 1990).…”

Section: Introductionmentioning

confidence: 99%

Traditional and Currently Developed Management Accounting Practices - A Greek Study

Angelakis¹,

Θερίου²,

Floropoulos³

et al. 2015

IJEBA

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This study investigates the extent to which Greek firms have implemented various traditional and currently developed management accounting practices, the benefits received from those practices and the intentions to focus on specific practices in the future. The findings indicate, that, overall the rates of adoption of traditional management accounting practices were marginaly higher than the currently developed techniques. However, there were techniques such as budgeting and formal strategic planning, which were more widely practiced than those found in previous surveys. Also evidence suggests that firms are willing to place greater emphasis in the future on currently developed techniques instead the traditional ones, particularely performance evaluation techniques and strategic management accounting.

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In Search of Relevance in Management Accounting Research

Cited by 34 publications

References 33 publications

Utilising a typology of management accounting change: An empirical analysis

Utilising a typology of management accounting change: An empirical analysis

O entendimento da contabilidade gerencial sob a ótica da teoria institucional

Traditional and Currently Developed Management Accounting Practices - A Greek Study

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