دانلود رایگان مقاله لاتین مقرارت حسابداری مدیریت از سایت الزویر
عنوان فارسی مقاله:
حسابداری مدیریت در زمینه: صنعت، مقررات و انفورماتیک
عنوان انگلیسی مقاله:
Management accounting in context: Industry, regulation and informatics
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مقدمه انگلیسی مقاله:
1. Introduction
The panel discussion, which I chaired, offered a blank canvas to the three panelists to look ahead and assess the opportunities for management accounting research and the field generally. The panel members did not disappoint when using their canvas: Martin Messner (Universität Innsbruck) offered ideas to exploit “industry” in management accounting research (Messner, 2016); Alfred Wagenhofer (Universitat Graz) gave several ideas to try and leverage “regulatory shocks” in our research (Wagenhofer, 2016); and Paolo Quattrone (University of Edinburgh) reflected on the “knowledge/action” aspect of accounting illustrated by the advent of Big Data although pertinently put in light of a historical perspective (Quattrone, 2016). The paper sessions at the conference (also published in this issue) were primarily set by boundaries on methods/approaches to research (e.g., experimental, inter-organizational, critical, contingency, managerialist). I did not want to set any boundaries for the panelists, but I hoped that they take on a “topic” or “issue” focus (as I discuss relatedly in Van der Stede, 2015a).1 And they did I will not attempt to summarize the panelist’s key points, calls or arguments, as that would be merely repetitive at best, or possibly do them injustice by virtue of generalities at worst. I strongly recommend reading the essays on their own. Instead I will try to add a few observations of my own. 1.1. Messner on “industry” To Messner’s essay I would like to add that as an editor I often see comments from reviewers that ask how industry-specific studies—many features of which Messner (2016) elaborates—are “limiting” in terms of generalizability beyond the focal industry. This is, in one way, a legitimate concern, but it is also sometimes just a “cheap shot” that misses the point about key trade-offs that every study inevitably makes. I am, therefore, sympathetic to this “limitation” only for studies that fail to persuasively motivate why their study requires or benefits from the chosen industry focus. The methodical discussion by Messner (2016) of industry context and how specifically it matters for management accounting practice offers some helpful reasoning to conceptually articulate such a motivation. And when such a motivation is pertinently offered, I am of the view that industry studies can offer both strong conceptual bases for a study, as Messner (2016) suggests, while being able to offer undiminished “theoretical generalization”
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کلمات کلیدی:
Recent Management Accounting Research Articles - Elsevier https://www.journals.elsevier.com/management-accounting-research/recent-articles Recently published articles from Management Accounting Research. ... Management accounting in context: Industry, regulation and informatics. June 2016. [PDF]ManageMent accounting in Support of the Strategic - CIMA www.cimaglobal.com/.../Management%20and%20financial%20accounting/Academic... context. 4. the extent to which it is possible to define the concept of strategic management accounting within a wider definition of management accounting. Management accounting - University of London International ... www.londoninternational.ac.uk/sites/default/files/programme.../ac3097_ch1-3.pdf University of London International Programmes in Economics, Management, Finance and .... Chapter 1: Management accounting and its strategic context . Management Accounting - SlideShare https://www.slideshare.net/.../management-accounting-principles-and-applications-20... Oct 30, 2014 - Ebook Management Accounting. ... We introduce some of this research literature in the practical context of each chapter in order to encourage ... Experimental research method in a management accounting context onlinelibrary.wiley.com/doi/10.1111/1467-629X.00016/pdf by AKD Schulz - 1999 - Cited by 23 - Related articles Key words: Experimental research method; Management accounting; Internal ... design considerations relating to experimental realism in the context of the.
