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In Search of Management Accounting Theory

Citations

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Cited by:

  1. José Carlos Tiomatsu Oyadomari & Alexandre de Lacerda Pedrique & Diógenes de Souza Bido & Amaury José de Rezende, 2014. "Management Control Use and Decisions in Brazilian Health Organizations:an Exploratory Study," Brazilian Business Review, Fucape Business School, vol. 11(2), pages 1-32, March.
  2. Andrea Dello Sbarba & Alessandro Marelli, 2018. "Family-controlled businesses and management control: the framing of “shareholder-oriented” practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 417-456, February.
  3. Hemling, Lars & Plesner Rossing, Jacob Christian & Hoffjan, Andreas, 2022. "The use of information technology for international transfer pricing in multinational enterprises," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).
  4. Svetlana Samusenko Anatol’evna & Светлана Самусенко Анатольевна, 2017. "Теория Учета: Современные Проблемы И Структурно-Логическаямодель Развития," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 6, pages 20-29.
  5. 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.
  6. Emilio Abad-Segura & Francisco Joaquín Cortés-García & Luis J. Belmonte-Ureña, 2019. "The Sustainable Approach to Corporate Social Responsibility: A Global Analysis and Future Trends," Sustainability, MDPI, vol. 11(19), pages 1-24, September.
  7. R. Murray Lindsay, 2018. "Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems)," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 555-587, December.
  8. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
  9. Bruns, Hans-Jürgen, 2014. "Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 339-367.
  10. Kenworthy, Thomas P. & Verbeke, Alain, 2015. "The future of strategic management research: Assessing the quality of theory borrowing," European Management Journal, Elsevier, vol. 33(3), pages 179-190.
  11. Henri Teittinen & Jukka Pellinen & Marko Järvenpää, 2023. "Perceptions of Management Control in Post-acquisition Integration Context Through Sense-making: An Interpretive Case Study," South Asian Journal of Business and Management Cases, , vol. 12(2), pages 222-236, August.
  12. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
  13. García-Unanue, Jorge & Gallardo, Leonor & Felipe, José Luis, 2012. "La factura deportiva. Diseño e implantación de un modelo de cálculo de costes para los servicios deportivos municipales/The Sport Bill. Design and Implementation of a Costing Model for Municipal Sport," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 30, pages 599-618, Agosto.
  14. Ivo De Loo & Alan Lowe, 2011. "Mixed methods research: don't – “just do it”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 22-38, April.
  15. Christ, Katherine L., 2014. "Water management accounting and the wine supply chain: Empirical evidence from Australia," The British Accounting Review, Elsevier, vol. 46(4), pages 379-396.
  16. Jason Thomas, 2017. "Scholarly Views on Theory: Its Nature, Practical Application, and Relation to World View in Business Research," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(9), pages 231-231, August.
  17. Sabou Felicia, 2018. "The Cost Calculation – The Importance Of Establishing Of A Correct Structure Of Unitary Cost," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 53-60, February.
  18. Abdel-Maksoud, Ahmed & Cheffi, Walid & Ghoudi, Kilani, 2016. "The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators," The British Accounting Review, Elsevier, vol. 48(2), pages 169-184.
  19. Messner, Martin, 2015. "Research orientation without regrets," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 76-83.
  20. Ranjith Appuhami & Faruk Bhuiyan & Christina Boedker, 2024. "Navigating frugality and creativity urgencies: the role of diagnostic use of budgets and goal clarity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(2), pages 235-264, June.
  21. Sebastian Firk & Torben Schmidt & Michael Wolff, 2019. "Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 418-450, March.
  22. Chiara Mio & Antonio Costantini & Silvia Panfilo & Sonia Baggio, 2020. "CSR and management control integration. Evidence from an employee welfare plan implementation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 151-175.
  23. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
  24. 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.
  25. Beata Zyznarska-Dworczak, 2018. "The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries," Sustainability, MDPI, vol. 10(5), pages 1-21, May.
  26. Stefania Veltri & Giovanni Bronzetti, 2015. "A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study," Journal of Business Ethics, Springer, vol. 131(2), pages 305-318, October.
  27. Olle Westin & Hanno Roberts, 2010. "Interventionist research – the puberty years: an introduction to the special issue," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 5-12, April.
  28. Christian Nitzl & Wynne W. Chin, 2017. "The case of partial least squares (PLS) path modeling in managerial accounting research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 137-156, May.
  29. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
  30. Granlund, Markus, 2011. "Extending AIS research to management accounting and control issues: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 3-19.
  31. Edelcio Koitiro Nisiyama & José Carlos Tiomatsu Oyadomari & Chen Yen-Tsang & Andson Braga de Aguiar, 2016. "The Use of Management Control Systems and Operations Management Techniques," Brazilian Business Review, Fucape Business School, vol. 13(2), pages 56-81, March.
  32. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
  33. 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.
  34. Vicki C. Baard & John Dumay, 2020. "Interventionist research in accounting: reflections on the good, the bad and the ugly," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1979-2006, September.
  35. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
  36. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
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