Directions in management accounting research: an analysis of contemporary issues and themes

Harris, Jason, and Durden, Chris (2011) Directions in management accounting research: an analysis of contemporary issues and themes. In: Proceedings of 23rd Asian-Pacific Conference on International Accounting Issues, pp. 1-21. From: 23rd Asian-Pacific Conference on International Accounting Issues, 16-19 October 2011, Beijing, China.

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Abstract

This paper reviews some of the most recent published literature in the field of management accounting. 116 articles were examined on management accounting taken from three leading journals in order to analyse key issues and themes in contemporary management accounting research. The articles were published between 2008 and 2010. This paper contributes to the literature in several ways. First, it provides a focused analysis of research published in recent years, allowing researchers to gain a better understanding of the direction of the contemporary management accounting research. Second, it highlights the emergence of intellectual resource management as a major area of management accounting research. Finally, it highlights key emerging research themes including trust, leadership, and organisational justice.

Item ID: 20674
Item Type: Conference Item (Refereed Research Paper - E1)
Date Deposited: 01 May 2012 05:45
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 100%
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