Conjectures regarding management accounting research: a rejoinder

Ahmed, Rafiuddin (2014) Conjectures regarding management accounting research: a rejoinder. In: Proceedings of 29th International Business Research Conference, pp. 1-15. From: 29th International Business Research Conference, 24-25 November 2014, Sydney, NSW, Australia.

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Abstract

In 2001, Zimmerman outlined six conjectures regarding the progress of management accounting research. The key objective of this paper is to follow up the progress of management accounting research since then. To assess the progress, we have used three statistical analyses techniques, hypothesis testing (test of proportions), inter-rater agreement analysis, and Choen's Kappa test of reliability. A total of 57 direct citations of Zimmerman's paper were sourced from the Scopus database and the papers formed the basis of our statistical analyses. We found that three hypotheses were accepted and three were rejected. Although only 50 per cent of the conjectures were accepted, the major finding was that case study based management accounting research has been evolving since 2001. Consequently, the research has implications for management accounting researchers and practitioners.

Item ID: 38311
Item Type: Conference Item (Research - E1)
ISBN: 978-1-922069-64-1
Keywords: conjectures, case study, hypothesis testing, inter-rater agreement, management accounting research
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Date Deposited: 16 Apr 2015 04:22
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 50%
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified @ 50%
SEO Codes: 97 EXPANDING KNOWLEDGE > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services @ 100%
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