Progress in management accounting research and Zimmerman's conjectures (2001): where are we now?

Ahmed, Rafiuddin (2015) Progress in management accounting research and Zimmerman's conjectures (2001): where are we now? Asia-Pacific Management Accounting Journal, 10 (1). 5. pp. 83-105.

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Abstract

This paper aims to follow up on the progress of the case study-based management accounting research since Zimmerman (2001) published his work "Conjectures regarding management accounting research". Zimmerman critiqued the lack of progress in case study-based research until the year 2001. Accordingly, this paper rejoins the progress of this body of research to date. A total of 57 direct citations of Zimmerman's (2001) work were analyzed using three statistical techniques: hypothesis testing (test of proportions), inter-rater agreement analysis, and Cohen's Kappa test of reliability. The statistical tests confirmed three hypotheses and rejected three others. The major finding shows that case study-based management accounting research has been evolving since 2001 in some areas and has remained in the same state as reported by Zimmerman in others (2001). More management accounting researchers should pursue case study-based management accounting research, so that a critical mass of researchers can be developed to advance the current body of knowledge in case study based management accounting research. The results from the analyses in this paper contribute to our understanding of the roles of practitioners and researchers in advancing case study-based management accounting research since Zimmerman's (2001) review.

Item ID: 41593
Item Type: Article (Research - C1)
ISSN: 1675-3194
Keywords: conjectures, management accounting research, inter-rater agreement, direct citation analysis, Cohen's Kappa
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Date Deposited: 10 Dec 2015 02:43
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 60%
13 EDUCATION > 1302 Curriculum and Pedagogy > 130202 Curriculum and Pedagogy Theory and Development @ 40%
SEO Codes: 93 EDUCATION AND TRAINING > 9302 Teaching and Instruction > 930201 Pedagogy @ 50%
93 EDUCATION AND TRAINING > 9302 Teaching and Instruction > 930202 Teacher and Instructor Development @ 50%
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