IDEAS home Printed from https://ideas.repec.org/p/gro/rugsom/03d02.html
   My bibliography  Save this paper

A review of governmental management accounting : research around the turn of the century

Author

Listed:
  • Helden, G. Jan van

    (Groningen University)

Abstract

This paper shows that governmental management accounting research around the turn of the century, as published in FAM, MAR and EAR, is different from general management accounting research in some respects. Although there are variations related to topics, theories and research methods, a mainstream in governmental management accounting research seems to exist. Research is predominantly directed to the way in which technical management accounting innovations are used, including organizational and contextual factors that might influence the use of these new techniques. Qualitatively oriented case and field studies are the dominant research methods, and the research is inspired by various theoretical viewpoints, e.g. economics, organization theory and neo-institutional theory. NPM, regarded as a lower level economic theory, turns out to be highly influential. The paper gives recommendations for governmental management accounting research in the future: more attention has to be paid to quantitative research, impact studies on NPM must be promoted, and jointly conducted research projects by management accounting and public administration researchers are welcomed.

Suggested Citation

  • Helden, G. Jan van, 2003. "A review of governmental management accounting : research around the turn of the century," Research Report 03D02, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    • Handle: RePEc:gro:rugsom:03d02
    as

    Download full text from publisher

    File URL: http://irs.ub.rug.nl/ppn/243938454
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Salvador Carmona & Isabel Gutierrez & Macario Camara, 1999. "A profile of European accounting research: evidence from leading research journals," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 463-480.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Oriol Amat & Ester Oliveras, 2001. "One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community," Economics Working Papers 540, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Bernard Raffournier & Alain Schatt, 2010. "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 161-190.
    3. Geert Van Campenhout & Tom Van Caneghem, 2010. "Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 837-855.
    4. Pascal Dumontier & Bernard Raffournier, 2002. "Accounting and capital markets: a survey of the European evidence," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 119-151.
    5. Salvador Carmona, 2002. "History matters: lessons from twenty-five years of the European Accounting Association," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 9-32.
    6. Apostolos Ballas & Vasilis Theoharakis, 2003. "Exploring Diversity in Accounting through Faculty Journal Perceptions," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 619-644, December.
    7. Anne Loft & Ann Jorissen & Peter Walton, 2002. "From newsletter to academic journal: creating the European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 43-75.
    8. Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
    9. Kam Chan & Hung-Gay Fung & Jot Yau, 2010. "Business Ethics Research: A Global Perspective," Journal of Business Ethics, Springer, vol. 95(1), pages 39-53, August.
    10. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    11. Brian Rutherford, 2010. "The social scientific turn in UK financial accounting research: A philosophical and sociological analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 149-171.
    12. Kam Chan & Carl Chen & Louis Cheng, 2006. "A ranking of accounting research output in the European region," Accounting and Business Research, Taylor & Francis Journals, vol. 36(1), pages 3-17.
    13. Anthony Hopwood, 2002. "Creating a new community: the establishment and development of the European Accounting Association," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 33-41.
    14. Casanueva, Cristóbal & Larrinaga, Carlos, 2013. "The (uncertain) invisible college of Spanish accounting scholars," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 19-31.
    15. Steven Maijoor & Roger Meuwissen & Luc Quadackers, 2000. "The effects of national institutions on audit research: evidence from Europe and North America," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 569-587.
    16. Kam C. Chan & Carl R. Chen & Thomas L. Steiner, 2004. "Who Is Publishing? An Analysis of Finance Research Productivity in the European Region," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3-4), pages 401-437.
    17. Beattie, Vivien, 2005. "Moving the financial accounting research front forward: the UK contribution," The British Accounting Review, Elsevier, vol. 37(1), pages 85-114.
    18. Chan, Kam C. & Fung, Hung-Gay & Leung, Wai K., 2006. "International business research: Trends and school rankings," International Business Review, Elsevier, vol. 15(4), pages 317-338, August.
    19. David Bond & Victoria J. Clout & Robert M. J. Czernkowski & Anna Wright, 2021. "Research productivity of Australian accounting academics," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1081-1104, March.
    20. Michael John Jones & Roydon Roberts, 2005. "International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5-6), pages 1107-1140.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gro:rugsom:03d02. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hanneke Tamling (email available below). General contact details of provider: https://edirc.repec.org/data/ferugnl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.