The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future

Gatti, Marco

doi:10.5539/ijbm.v13n5p47

Cited by 5 publications

(4 citation statements)

References 62 publications

(90 reference statements)

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“…Within the framework of this hypothesis, we abstract from the practical conditions of project implementation and consider the ideal case: when the management accounting and cost design systems of an innovative project are identical to similar enterprise systems by which it is implemented. Thus, the mention of management accounting system [Gatti, 2018;Hiebl and Quinn, 2018] and enterprise design system is equivalent to the mention of these systems of innovation project. Here, the problems, arising in connection with the lack of preparation for introduction of innovations [ de Souza et al, 2018], are presented as one of the consequences of imperfect training of the company's management.…”

Section: Introductionmentioning

confidence: 99%

Internal company interaction on example of management accounting system in innovative project

2022

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In the context of the implementation of numerous innovative projects around the world, one of the urgent tasks of the modern theory of management accounting is the harmonisation of business processes within systems of various specialization (management, accounting, design and production) that form the organisational structure of the company and are at its various levels. The problem is the inconsistency of the activities of economic and design departments in the process of forming the concept of an innovative product, due to the lack of a model of the mechanism of their interaction at various stages of an innovative project. The article describes the initial stage of testing the hypothesis of the existence of an optimal model of management accounting and cost design systems (design department) interaction model at various stages of an innovation project. Within the framework of the study, a number of tasks were solved, in particular: the task of choosing the most effective research method from the list of methods used by the authors of similar scientific papers; the task of describing the mechanism of interaction of the considered intra-organisational systems in the context of the implementation of an innovative project; the task of establishing the identity of problematic issues arising from the interaction of the management accounting system and the design service at various enterprises. The purpose of the study is to test the hypothesis of the existence of an optimal model of management accounting and cost design systems interaction. Within the framework of the study with the participation of a representative group of three enterprises, the results characterising the current state of the management accounting and cost design systems were obtained. In practice, the enterprises under consideration face problems related to the management accounting and cost design systems interaction model, which are often accompanied by a low level of development of business processes and project management. As a result of the conducted research, indirect confirmation of the proposed hypothesis of the study was obtained.

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Section: Introductionmentioning

confidence: 99%

Internal company interaction on example of management accounting system in innovative project

2022

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“…O problema da comunicação e a cooperação limitada entre acadêmicos e profissionais é uma barreira para a produção do conteúdo relevante. Esse fenômeno deriva do fato de que as pesquisas não conseguem trazer à luz discussões que sejam de interesse dos profissionais que, majoritariamente, não possuem base literária suficiente para compreender e apreciar as contribuições teóricas (MITCHELL, 2002;INANGA;SCHNEIDER, 2005;SHAPIRO et al, 2007;BROMWICH;SCAPENS, 2016;GATTI, 2018).…”

Section: Introductionunclassified

“…Todavia, isso não significa que os pesquisadores devem perder seus papéis como indivíduos independentes e críticos dentro do processo de pesquisa. Como solução, é possível estabelecer o diálogo com os profissionais, aproximando-os da investigação e tornando-os parceiros integrais para ajudar a focar sobre aspectos de dimensão prática que despertem atratividade nas pesquisas desenvolvidas, sob a premissa de que a pesquisa não pode se tornar uma consultoria (MITCHELL, 2002;HOPWOOD, 2008;PARKER et al, 2011;AL-HTAYBAT;VON ALBERTI-ALHTAYBAT, 2013;GATTI, 2018).…”

Section: Introductionunclassified

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A Relevância dos Instrumentos Gerenciais na Tomada de Decisão

Januário

Moura

Gonçalves

et al. 2022

RFSA

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Este estudo objetiva compreender a relevância dos instrumentos gerenciais na tomada de decisão de acordo com a percepção dos gerentes de uma empresa que atua na distribuição de gás canalizado no Estado do Rio Grande do Norte. Para atingir o objetivo proposto, optou-se pela abordagem qualitativa, mediante realização de um estudo de caso. O estudo é caracterizado como descritivo e a coleta dos dados ocorreu por meio de uma entrevista semiestruturada. O tratamento dos dados foi realizado por meio de análise de conteúdo com auxílio do software Atlas.ti®. Como resultado, os respondentes expuseram que os instrumentos gerenciais têm alta relevância na tomada de decisão, servindo de suporte, com outros recursos adotados em conjunto, para as decisões tomadas. Porém, os instrumentos empregados pela alta administração da empresa são ultrapassados, limitando o alcance dos benefícios que a informação contábil poderia proporcionar. A pretensão com o estudo é de aproximar a discussão proposta com a realidade vivenciada no âmbito organizacional, mediante o desenvolvimento de um estudo de caso. Como justificativa à sua realização, é possível citar a importância de expor aos próprios profissionais da contabilidade o grau de relevância que os gerentes atribuem às informações de cunho contábil que lhes são fornecidas, evidenciando se os instrumentos gerenciais são fatores determinantes na tomada de decisão.Palavras-chave: Instrumentos Gerenciais. Tomada de Decisão. Percepção dos Gerentes.

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Trends in scientific and public interest in managerial accounting: Bibliometric analysis

Abbasova

2023

Problems and Perspectives in Management

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In conditions of fierce market competition, changing business environment, digitalization and remote workplaces, managerial accounting plays an increasingly important role in facilitating effective monitoring of a company’s activities, making optimal decisions, achieving its goals and development. The paper deals with identifying main trends of scientific and public interest in managerial accounting. Bibliometric analysis is made to determine interconnected clusters of multidisciplinary research in connection with which managerial accounting is considered, and to investigate dynamics in scientific interest on this issue based on tools of Scopus and WoS databases and VosViewer software (the sample of 10,495 articles, including 3,586 in Scopus for 1941–2022 and 6,909 in WoS for 1953–2022). These identified interconnections proved the significance of the managerial accounting component in the system of a company’s management, showed dominate place and described its multidimensionality. In particular, six defined clusters reflect key scientific and practical fields, goals, tasks, potential effects, and risks of managerial accounting. Based on analytical analysis using Google Trends (from 2004 to present) and Google Books Ngram Viewer (for 1800–2019), dynamics and trends of public interest on the issue of managerial accounting were also explored and visualized. The highest level of public interest in managerial accounting was indicated in Jordan, Bangladesh, Pakistan, Egypt, Thailand, Korea, the USA, and Canada.

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The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future

Cited by 5 publications

References 62 publications

Internal company interaction on example of management accounting system in innovative project

Internal company interaction on example of management accounting system in innovative project

A Relevância dos Instrumentos Gerenciais na Tomada de Decisão

Trends in scientific and public interest in managerial accounting: Bibliometric analysis

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