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Making management accounting research more useful

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  • Kenneth A. Merchant

Abstract

Purpose - The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners. Design/methodology/approach - The paper discusses the causes and consequences of the problem, and possible remedies. Findings - The causes of the problem, and hence also the remedies, are related to choice of topics, research design, and writing and dissemination of findings; researchers are forced into choices that lead to less useful research by the research evaluation standards used by the major accounting journals and university professor evaluation practices. Originality/value - While this general problem of lack of research usefulness has been discussed at some length in other areas of management, the issue has not received much attention in the management accounting community, other than with a few calls for more field research. However, getting out into the field more to do research addresses only one part of this important failure.

Suggested Citation

  • Kenneth A. Merchant, 2012. "Making management accounting research more useful," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 24(3), pages 334-356, November.
    • Handle: RePEc:eme:parpps:01140581211283904
    DOI: 10.1108/01140581211283904
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    Cited by:

    1. Mark C. Dawkins, 2024. "Rethinking the academic accounting research model," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2024(1), pages 5-22.
    2. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.

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