Abstract
This paper reviews current research and practice in management accounting in Germany, Austria, and (part of) Switzerland based on 240 management accounting articles by authors affiliated to a German institution, published in the leading German-language journals and in international management accounting journals from 1998 to 2004. I provide insights into the topics, settings, research methods, and underlying theories used in that literature. Economics-based analytical research is the predominant research method and also had the greatest impact in the international journals. Using examples from theory and practice, I discuss potential reasons for these observations, accomplishments, trends, and potential future developments.
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