Riset Akuntansi Managemen: Telaah Tiga Perspektif

B eing asked to make a short speech as part of accepting the award inevitably leads to some introspection and reflection on major factors that have influenced one’s career, be they events or individuals. Past recipients of the award have been very influential in putting management accounting on the map. Some have been instrumental in developing the way we think about management accounting and teach the subject; some have developed important perspectives such as information economics, combining economics with psychology, the importance of national culture, activity-based cost management, and balanced scorecards. The way these recipients developed their thoughts is well told in their acceptance speeches and collectively provides a wealth of ideas and a historical perspective on the development of our discipline. I commenced my studies in economics, and I maintain a keen interest in economic approaches to management accounting. However, early in my academic career, I was pressed into considering an organizational approach to management accounting, not because it was an easier option; rather it addressed the world of management accounting within which I found myself. In this address, I will share with you some personal reflections on the process of my discoveries in the area of organizational approaches to management accounting from the mid-1960s. The backdrop to this address is that research is something of a growth model. Stage 1: starting from a baseline of skills and knowledge gained at undergraduate studies; stage 2: progressing through refinement of skills with more graduate study; and stage 3: consolidating through work toward publications and other academic outputs. Stages 1 and 2 are somewhat planned and incremental, while stage 3 is more often associated with less ordered processes, often stumbling across potential research areas by way of reading and personal interactions. Research projects can be focused around existing ideas, sometimes being somewhat formulaic, sometimes highly innovative. Often ideas can be serendipitous and develop in unpredictable ways. The key is to recognize when there is a management accounting angle that will relate to an important organizational or social issue.

The aim of this chapter is to survey developments in the application of organization theory to management accounting research to provide accounting researchers with a basis for designing future research projects that will make useful contributions in this area. The original intention was to examine recent empirical work in organization theory with a view to identifying topics and methods that might be fruitfully applied in management accounting research. However it rapidly became apparent that organization theory is not a coherent body of work but highly fragmented and that it faces many of the same problems as management accounting research. Thus more attention is given to some of the theoretical issues that have arisen in organization theory as they closely parallel issues that are important in the development of management accounting research. Accounting researchers should not assume that organization theory is a well-ordered body of knowledge awaiting application to management accounting, but rather they should be aware that the operation of accounting systems in organizations is a topic of interest in both disciplines and might best be explored in conjunction. My conclusion on completing the survey is that the most important current contribution that could be made is the development of 'grass roots' research designed to describe and explain how management accounting is used by organizations in the context of other organizational processes.

Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Twitter LinkedIn Tools Icon Tools Get Permissions Cite Icon Cite Search Site Citation Robert S. Kaplan; The Competitive Advantage of Management Accounting. Journal of Management Accounting Research 1 December 2006; 18 (1): 127–135. doi: https://doi.org/10.2308/jmar.2006.18.1.127 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest Search

Qualitative management accounting research: Assessing deliverables and relevance

The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development

In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals through the end of 2013, 37 articles in which PLS-SEM is used are identified. These articles are analysed based on multiple relevant criteria to determine the progress in this research area, including the reasons for using PLS-SEM, the characteristics of the data and the models, and model evaluation and reporting. A special focus is placed on the degree of importance of these analysed criteria for the future development of management accounting research. To ensure continued theoretical development in management accounting, this article also offers recommendations to avoid common pitfalls and provides guidance for the advanced use of PLS-SEM in management accounting research.

PurposeThis study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook of expected future developments in this area.Design/methodology/approachThis study reviews the literature and draws a critically reflective approach.FindingsA century after Schmalenbach, Germanic management and cost accounting have significantly changed, even though the roots of the cost accounting tradition of the late 19th and early 20th centuries are still visible in practice and teaching, which is true for both organisational practice and research. In both cases, an encroachment of the global on the local can be seen but, paradoxically, as Hopwood (1999) noted, the seemingly globally standardised accounting systems allow for local idiosyncrasies to specifically stand out. The anchoring of management accounting in financial accounting, the country-specific ownership and financing models, the importance of capital and labour markets (e.g. strong codetermination) for companies, regulations on corporate governance and the determination of the tax base are examples of institutions that can shape the behaviour of management and, thus, also idiosyncrasies of management accounting in a country.Originality/valueThe contributions of this special issue provide insight into developments in management accounting research and practice in German-speaking countries and, thus, enhance our understanding of the different historical trajectories and traditions in management accounting. The papers by Weber and Wiegmann and by Gisch et al. demonstrate how specific idiosyncratic practices and understandings of management accounting in German-speaking countries mediate global influences on management accounting in private- and public-sector organisations. The papers by Endenich et al. and by Kreilkamp et al. show that the influence of international developments in management accounting research has become stronger in German-speaking management accounting academia.

This paper provides a review of 168 undergraduate theses submitted between the year 2002 and 2011 in management accounting topics. During this time, there is a changing interest of students in accounting research, especially in topic selection. To review the development of management accounting research in undergraduate level, this paper is structured according to the topics, theories and research methods used. The purposes of this review are to determine the main interest and map the past and current achievement of such research area in University of Tanjungpura. Based on the current trend and international hot debatable topics, the last section of this paper also gives a recommendation about the possible interesting topics for future research. Keywords: Management Accounting, Undergraduate Research, University of Tanjungpura, Research Directions and Bibliographic Study

Six Impossible Things Before Breakfast

Management Accounting Research: 20 years on

Management Accounting Research: 25 years on

This special issue of the Journal of Management Control focuses on simulation in management accounting and management control. Since simulation is anything but new in the domain of management and business administration, and, hence, some remarks for motivating the subject of this special issue appear appropriate. Therefore, it is helpful to distinguish between twomajor ways to make use of simulation methods in the field of management accounting and control. First, simulation methods are widely used as powerful tools within management accounting and management control: for example, the use of simulation for evaluating operational and financial risks has a long tradition, simulation helps to estimate errors incorporated in accounting numbers; and in a nutshell, what-if analyses and sensitivity analyses are simulative approaches for figuring out the effects of changes in parameters on relevant performance measures (e.g. Zannetos 1963; Economos 1969; Chan 1996; Leitner 2012). Keeping this in mind, simulation could be supposed to become even more relevant within management accounting and control since the need for tools reasonably increases which are capable to deal with uncertainty, complexity and dynamics. Second, simulation can serve as a research method in the domain of management accounting andmanagement control, and, in this respect, the picture is rather disparate: on the one hand, there is some evidence that, so far, simulation-based research in management accounting and control is of minor relevance, particularly, in comparison against the predominant methods like closed-form analytical modelling, empirical research and conceptual development of frameworks (Hesford et al. 2007). On the

JOHN FLOWER, Accounting and Distributive Justice (New York, NY: Routledge, 2010, ISBN 978-0-415-87177-8, pp. 201)

As a reaction to recent corporate scandals, corporate law and accounting regulations have recently been modified in German-speaking countries. Despite changing corporate contexts and agendas, accounting research in these countries has been comparatively silent on issues of corporate governance. In this paper, we discuss this limited response, focusing particularly on the field of management accounting. In German-speaking countries, management accounting is conceived of in a specific way (usually referred to as Controlling). The traditions of such a practice and the associated academic school of thought have made it difficult for researchers to consider issues of corporate governance and internal control in more empirical depth. Pointing to the importance of investigating the actual use of accounting systems and, thus, the social and institutional context of accounting, we propose a strategy for research and education that would allow for more comprehensive insights into the role that (management) accounting might play in corporate scandals.

In this article we discuss the motivation for and role of theory in management accounting. We argue that theories in an applied field such as management accounting research should provide explanations that are useful for those we study – managers, organizations and society. We evaluate the nature of theories currently used and developed. Those theories that are considered theories by the research community are largely imported from other disciplines, but have hardly anything that makes them unique to management accounting. Those theories that are not currently regarded as theories by many of our colleagues attempt to explain how to apply management accounting to achieve superior performance. We argue that both forms of theories, at present, largely fail to provide valid support for practitioners. We contend that management accounting theory should help us to answer questions of what kind of management accounting systems we should apply, how, in what circumstances, and how to change them. We provide suggestions on how management accounting research could proceed to produce better theories in this regard.