Management Accounting: A Bibliographic Study

A Social Network Analysis of the Literature on Management Control

“…In accounting, ten journals were selected: Accounting Organizations and Society, Behavioral Research in Accounting, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Literature, Journal of Accounting Research, Journal of Management Accounting Research, Management Accounting Research, Review of Accounting Studies, and The Accounting Review. These ten journals comprised the major outlets for Englishlanguage management accounting research (Hesford et al 2007). In the management discipline, ten journals were also selected: Academy of Management Journal, Academy of Management Review, Administrative Science Quarterly, Human Relations, Journal of Applied Psychology, Journal of Vocational Behavior, Management Science, Organizational Behavior and Human Decision Processes, Personnel Psychology, and Strategic Management Journal.…”

“…Our use of citations follows the approach of Hesford et al (2007) and differs from other prior literature in several significant ways. First, we counted citations within our database that include citations from articles in the five journals that are not indexed by the SSCI.…”

“…First, we counted citations within our database that include citations from articles in the five journals that are not indexed by the SSCI. 5 Accordingly, our citation counts provided a more inclusive proxy of the impact of management control articles than prior ones (e.g., Mensah et al 2004;Hesford et al 2007). Second, our analysis was at the author level.…”

Agent-based modeling in managerial science: an illustrative survey and study

“…There is some evidence that simulation as a research method is still only of minor relevance in the domain of management accounting. Hesford et al (2007) analyzed 916 articles published from 1981 to 2000 in the ten most influential journals in management accounting with respect to research topic and method applied, and only three of the 916 papers were built on a simulative approach. 9 Even though, since then, some further simulation-based studies have been conducted (e.g.…”

“…4.4 we discuss the agent-based approach as applied to our exemplary topic in comparison to the two research approaches employed by Bushman et al 9 Hesford et al find that in the field of management accounting research, four research methods predominate. These are analytical studies, surveys and experiments as well as what the authors call ''frameworks'', i.e., the development of new conceptual frameworks providing new perspectives, drawing from, and combining, ''multiple perspectives and information sources such as empirical facts, theoretical or practical observations, prior literature (in other areas or disciplines), supplemented with the authors' own synthesis and perspectives'' (Hesford et al 2007, p. 7). Bushman et al (1995) …”