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The societal relevance of management accounting: An introduction to the special issue

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  • Sven Modell

Abstract

This essay introduces the special issue of Accounting and Business Research exploring the societal relevance of management accounting and locates the individual contributions within this research agenda. In contrast to prevailing, managerialist conceptions of relevance, the discussion is guided by an over-riding ambition to turn management accounting research "inside out" to examine the effects of management accounting practices on a broader range of constituencies and interests in society and the formation of such practices beyond individual organisations. I start by charting the development of extant and emerging debates on the relevance of management accounting research and practice and then outline some pertinent research themes worthy of further exploration. In doing so, I pay particular attention to emerging research illustrating how management accounting becomes implicated in the external regulation and governance of organisations, the shaping of markets and the wider, societal consequences of such processes. I also discuss some theoretical and methodological implications of exploring such topics.

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  • Sven Modell, 2014. "The societal relevance of management accounting: An introduction to the special issue," Accounting and Business Research, Taylor & Francis Journals, vol. 44(2), pages 83-103, April.
    • Handle: RePEc:taf:acctbr:v:44:y:2014:i:2:p:83-103
    DOI: 10.1080/00014788.2014.882741
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    1. Donald Mackenzie & Fabian Muniesa & Lucia Siu, 2007. "Do Economists Make Markets? On the Performativity of Economics," Post-Print halshs-00149145, HAL.
    2. Donald MacKenzie & Fabian Muniesa & Lucia Siu, 2007. "Introduction to Do Economists Make Markets? On the Performativity of Economics," Introductory Chapters, in: Donald MacKenzie & Fabian Muniesa & Lucia Siu (ed.),Do Economists Make Markets? On the Performativity of Economics, Princeton University Press.
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    Cited by:

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    2. Cecilia Langella & Niccol? Persiani, 2022. "Il sistema delle procedure amministrativo-contabili della GSA: il caso di Regione Lombardia e Regione Veneto," MECOSAN, FrancoAngeli Editore, vol. 2022(122), pages 59-84.
    3. Maria Serena Chiucchi & Marco Gatti, 2020. "Back to reality. Il gap tra teoria e prassi negli studi di controllo di gestione: quali prospettive?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 5-10.
    4. Troshani, Indrit & Janssen, Marijn & Lymer, Andy & Parker, Lee D., 2018. "Digital transformation of business-to-government reporting: An institutional work perspective," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 17-36.
    5. Xiaofang Chen & P.R. Weerathunga & Mohammad Nurunnabi & K.M.M.C.B. Kulathunga & W.H.M.S. Samarathunga, 2020. "Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country," Sustainability, MDPI, vol. 12(13), pages 1-30, June.
    6. van Helden, Jan & Uddin, Shahzad, 2016. "Public sector management accounting in emerging economies: A literature review," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 34-62.
    7. Marco Gatti, 2018. "The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(5), pages 1-47, March.

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