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Zimmerman's contentious conjectures: describing the present and prescribing the future of empirical management accounting research

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  • Joan Luft
  • Michael Shields

Abstract

We provide a discussion of three of Zimmerman's (2001) conjectures about, and prescriptions for improving, the current unsatisfactory state of empirical management accounting research: its focus on describing practice instead of testing theories; its focus on decision-making instead of control; and reliance on social sciences other than economics. We suggest that these conjectures are based on inaccurate descriptions of current empirical management accounting research and the prescriptions offer potentially misleading guidance for future research. In contrast to Zimmerman (2001), we believe that the current research is guided by theory from a variety of social sciences (primarily economics, psychology and sociology) and that this diversity is appropriate for the applied field of management accounting. We argue that while economics provides a good basis for much empirical research in management accounting, other social sciences offer more potential to explain important features of management accounting such as understanding people's preferences, how they think, how they interact with other people and the process of change. Our conclusion is that empirical management accounting research will be better off if it appeals less to disciplinary identity and instead uses a variety of theoretical frameworks from the social sciences to provide more complete explanations of management accounting practice.

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  • Joan Luft & Michael Shields, 2002. "Zimmerman's contentious conjectures: describing the present and prescribing the future of empirical management accounting research," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 795-803.
    • Handle: RePEc:taf:euract:v:11:y:2002:i:4:p:795-803
    DOI: 10.1080/0963818022000047091
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    1. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
    2. Mary A. Malina & Hanne S.O. Nørreklit & Frank H. Selto, 2011. "Lessons learned: advantages and disadvantages of mixed method research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 59-71, April.
    3. Carolyn Stringer, 2007. "Empirical performance management research: observations fromAOSandMAR," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(2), pages 92-114, June.
    4. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
    5. Juhani Vaivio, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(1), pages 64-86, March.
    6. João Lunkes Rogério & Ripoll Feliu Vicente M. & Silva Da Rosa Fabricia, 2012. "Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil," Contaduría y Administración, Accounting and Management, vol. 57(2), pages 159-184, abril-jun.
    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.

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