Management accounting research: an analysis of recent themes and directions for the future

Harris, Jason, and Durden, Chris (2012) Management accounting research: an analysis of recent themes and directions for the future. Journal of Applied Management Accounting Research, 10 (2). pp. 21-42.

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Abstract

This paper reviews some of the most recent published literature in the field of management accounting. 138 articles were examined on management accounting taken from four key journals in order to analyse leading issues and themes in recent 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 management accounting 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. Third, it draws attention to key emerging research themes in the literature including trust, leadership, and organisational justice. Finally, it notes a growing focus on applied research and signs of a narrowing of the gap between accounting research and practice.

Item ID: 23524
Item Type: Article (Refereed Research - C1)
Keywords: management accounting research, research classification, management accounting emerging trends, intellectual resource management
ISSN: 1443-9905
Date Deposited: 08 Oct 2012 01:59
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
SEO Codes: 97 EXPANDING KNOWLEDGE > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services @ 100%
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