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A Research Note of Potential Scientific Management Accounting Research Area in CEECs

Author

Listed:
  • Beata Zyznarska-Dworczak

    (Poznan University of Economics and Business, Poland)

Abstract

The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed in the manuscript in the Journal Sustainability in its Special Issue titled “Corporate Social Responsibility (CSR) in Developing Countries: Current Trends and Development”. The manuscript “The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries” written by Beata Zyznarska-Dworczak promotes the role of management accounting in a wider social, ethical, environmental, cultural and historical context. This approach contributes to the understanding of sustainable management accounting towards socio-economic transformations and developments in Central and Eastern European countries, in the research perspectives of alternative management accounting. It encourages to treat sustainable management accounting as a social and institutional activity, realizing a complementary role (to conventional) of the management accounting system in this region of Europe because of its emerging economy perspective. This approach determines new potential scientific management accounting research area. The aim of this paper is to outline the potential for researchers to influence the development perspectives of sustainable management accounting. The paper, as a thought provoking discussion of science, raises the following questions: may the alternative context of sustainable management accounting provide opportunities for researchers investigating accounting issues in Central and Eastern European countries? is it possible to combine alternative perspectives into management accounting research? how to combine it with conventional economics-based mainstream research? How to measure corporate sustainability performance in management accounting system?

Suggested Citation

  • Beata Zyznarska-Dworczak, 2018. "A Research Note of Potential Scientific Management Accounting Research Area in CEECs," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 252-265, June.
    • Handle: RePEc:ami:journl:v:17:y:2018:i:2:p:252-265
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    References listed on IDEAS

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    1. Justyna Fijalkowska & Beata Zyznarska-Dworczak & Przemyslaw Garsztka, 2017. "The Relation between the CSR and the Accounting Information System Data in Central and Eastern European (CEE) Countries – The Evidence of the Polish Financial Institutions," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 490-521, December.
    2. Chow, Chee W. & Kato, Yutaka & Shields, Michael D., 1994. "National culture and the preference for management controls: An exploratory study of the firm--Labor market interface," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 381-400.
    3. Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
    4. Beata Zyznarska-Dworczak, 2018. "The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries," Sustainability, MDPI, vol. 10(5), pages 1-21, May.
    5. Mia, Lokman & Chenhall, Robert H., 1994. "The usefulness of management accounting systems, functional differentiation and managerial effectiveness," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 1-13, January.
    6. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    7. Ewelina ZARZYCKA & Justyna DOBROSZEK & Cristina CIRCA & Alina ALMASAN, 2017. "The perceived suitability of management accounting information: a contingency based investigation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 395-395.
    8. Chenhall, R. H. & Langfield-Smith, K., 1998. "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 243-264, April.
    9. Catalin Nicolae Albu & Cagnur Balsari & Joanna Krasodomska, 2016. "Introduction to the Special Issue on Corporate Social Reporting In Central and Eastern Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(2), pages 193-205, June.
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    Cited by:

    1. Vitor Azzari & Emerson Wagner Mainardes & Aziz Xavier Beiruth & Fábio M. Costa, 2021. "The dimensions of accounting service quality," SN Business & Economics, Springer, vol. 1(8), pages 1-31, August.

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    More about this item

    Keywords

    accounting theory; corporate social responsibility; management accounting; Central and Eastern European countries; CEECs; discussion;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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