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Management accounting in context: industry, regulation and informatics

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  • Van der Stede, Wim A.

Abstract

This commentary is based on the remarks I made as the chair of the panel on “the future of management accounting research” on the occasion of the Management Accounting Research 25th Anniversary Conference at the London School of Economics in April 2015. The three panelist’s contributions are published in this issue immediately following this commentary, and cover perspectives on management accounting research “in context” related to the panelists’ chosen applications of industry, regulation or regulatory “shocks”, and informatics or, especially, “big data”. The audience at the conference also wanted to hear my views on the future direction of the journal as the then‐incoming Editor-in-Chief of Management Accounting Research. I offer a few thoughts on this in the second part of my commentary.

Suggested Citation

  • Van der Stede, Wim A., 2016. "Management accounting in context: industry, regulation and informatics," LSE Research Online Documents on Economics 65578, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:65578
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    File URL: http://eprints.lse.ac.uk/65578/
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    References listed on IDEAS

    as
    1. Ian D. Gow & David F. Larcker & Peter C. Reiss, 2016. "Causal Inference in Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 477-523, May.
    2. Gow, Ian D. & Larcker, David F. & Reiss, Peter C., 2016. "Causal Inference in Accounting Research," Research Papers 3393, Stanford University, Graduate School of Business.
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    Cited by:

    1. Mulcahy, Mark & Beck, Matthias & Carr, Michelle & Hourigan, Niamh, 2019. "Novel approaches to the regulatory control of financial services providers: The importance of cultural context," The British Accounting Review, Elsevier, vol. 51(5).
    2. Belete J. Bobe & Ralph Kober, 2020. "Does gender matter? The association between gender and the use of management control systems and performance measures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2063-2098, September.
    3. Van der Stede, Wim A., 2017. "“Global” management accounting research: some reflections," LSE Research Online Documents on Economics 68788, London School of Economics and Political Science, LSE Library.
    4. Florence Cavelius & Christoph Endenich & Adrian Zicari, 2018. "L'Impact De La Digitalisation Sur Le Role Du Controleur De Gestion," Post-Print hal-01907810, HAL.
    5. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.

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    More about this item

    Keywords

    research opportunities; regulatory change; industry context; big data; digitization; informatics; accounting history; editorial policy;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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