Management Accounting Research Research Articles

УПРАВЛЕНЧЕСКИЙ УЧЕТ ЗАТРАТ В ПРОМЫШЛЕННОМ ПРОИЗВОДСТВЕ

This article discusses the main approaches to management accounting of costs for the production of cable-harness products, taking into account technological features. The purpose of management accounting for the costs of the production process is to study information on both the expenditure side and the income side, taking into account the resulting finished product. The process of producing cable products in modern industry is a complex and multi-stage procedure; accordingly, the management accounting system must take into account all technical, technological and economic factors. In the management accounting system, production stages require special attention to every detail of the process, including compliance with all accounting and technological requirements and standards. The article examines the stages of manufacturing cable-harness products, based on production technology, presents the features of management cost accounting in relation to each stage, proposes fundamental approaches to forming a business development strategy for an economic entity in the management accounting system, develops classification characteristics and approaches to carrying out research in management accounting, examples from practice in the relevant production are given.

Management accountants—A gendered image

It has been argued that masculinity in the field of accounting is in flux and that new gendered expectations may be emerging. This study takes an important step toward a discussion on management accountants’ gendered image and broadens understanding of masculinity in the field of management accounting. The question it raises is whether the notion of hegemonic masculinity is dominant in the image and whether the image might be expanding. A qualitative case study of a global technology company was conducted, drawing on 100 of its job advertisements for management accountants and 31 semi-structured interviews with its management accountants and operational managers. The findings revealed that even though some caring attributes, such as empathy, were constructed as important, causing the hegemonic masculinity to seem softer, the image of the ideal management accountant predominantly aligns with hegemonic masculinity, more specifically with transnational business masculinity and entrepreneurialism, which emphasize business performance and maximization of the self. The dominance of hegemonic masculinity leads to the colonization of “othered” bodies, namely women in management accounting. The results critique mainstream management accounting research, which considerably lacks gender analysis.

The Effects of Span of Control and Temporal Disaggregation of Performance Reports on Discretionary Performance Evaluations

ABSTRACT Span of control and temporal disaggregation of performance reports are two important control system elements that jointly determine the benchmarks that managers have available when evaluating employees’ performance. Using an experiment, we investigate whether widening managers’ span of control and temporally disaggregating performance reports affect managers’ evaluation decisions. We predict and find that managers with a wider span of control evaluate their best performing employees more favorably and their worst performing employees less favorably. We also find that disaggregating performance reports, i.e., providing quarterly performance figures in addition to annual performance figures, has a negative effect on managers’ evaluations of their best performing employees, but only when their span of control is wide. We discuss the implications of our findings for management accounting research and practice. Data Availability: The data and research instrument are available from the authors upon request. JEL Classifications: M10; M40; M50; D91.

Enterprise Risk Management as Part of the Organizational Control Package: Review and Implications for Management Accounting Research

ABSTRACT Research on enterprise risk management (ERM) has increased considerably in the past two decades. Although management accounting researchers have substantially contributed to these advancements, previous reviews of the ERM literature have not discussed in depth the role of ERM as part of the organizational control package and how management accounting research could build on its research traditions to further our collective understanding of ERM. In this paper, we therefore adopt a management control perspective to critically analyze both quantitative and qualitative empirical ERM research and specifically focus on the integration of ERM in organizational control packages. Taking a complementarity perspective and accounting for the decision-facilitating and decision-influencing purposes of management accounting and control systems (MACS), we recommend several broader avenues for future management accounting research on ERM.

THE JOURNEY OF MANAGERIAL ACCOUNTING RESEARCH IN SINTA 4-INDEXED JOURNALS

Research Purposes. This study uses a bibliographical approach to describe managerial accounting research (MAR) intention in Indonesia. The research materials are pertinent publications that appeared in SINTA 4-indexed journals between 2011 and 2022. Research Methods. Relevant articles are filtered based on several selection criteria at the Indonesia National Indexer (SINTA), journals, and articles. The metadata of the articles is tidied via Zotero reference management software. The output is CSV and RIS files. MS Excel and Tableau processed CSV files for visualization and qualitative analysis purposes, and RIS files were analyzed by VOSviewer software to create research network maps based on keyword occurrences. Several reputable international journals are used as a comparison. Research Results and Findings. In 2011-2022, 21 of 441 SINTA 4-indexed journals contained 129 articles (6% of 2,300) on managerial accounting topics. These topics form six research clusters with highly varied occurrences, links, intensities, and publication periods. Sustainability-related issues are in the first cluster. In general, SINTA 4-indexed journals in Indonesia, including accounting-specific journals, have not placed managerial accounting as a particular priority. This research produces a bibliographic map of managerial accounting research in the 2011-2012 period, which can be used as a reference for further research, as well as contextual development of managerial accounting practices.

Trust, distrust, and open‐book accounting in three client‐vendor relationships

AbstractExtant management accounting research has conceptualized the interplay between trust, distrust, and open‐book accounting (OBA) as a relationship‐level phenomenon, largely ignoring that inter‐organizational relationships are often complex entities that comprise multiple arenas of exchange where (dis)trust and OBA can interact in different—and potentially contradictory—ways. To address this theoretical oversight, we draw on relational exchange theory to propose that (dis)trust largely forms within OBA domains where different forms of data are exchanged for different purposes. Trust and distrust may thereby coexist within a relationship. We also propose that (dis)trust spills over to influence the conditions for OBA in other domains. Consequently, trust and distrust not only take shape in cumulative processes within OBA domains but also diffuse between domains in a relationship. Empirical observations from a longitudinal case study of a retail buyer's attempts to introduce OBA in three vendor relationships lead us to suggest that competence‐trust spillover is determined largely by domain similarity, while goodwill‐trust spillover relies to a greater extent on staff mobility between OBA domains. Overall, the negative effects of distrust spillover on the implementation of OBA appear greater than the positive effects of trust spillover. Our study shows that, by analyzing the domain‐specific nature of trust and distrust, future research can increase our understanding of the relationship between data characteristics and (dis)trust, as well as explain how trust and distrust interact to determine conditions for data exchange between organizations.

Management Accounting Research Opportunities in Climate Change Reporting

ABSTRACT Climate risk is a critically important challenge for society. Current accounting-related efforts include initiatives by regulators to promulgate climate risk disclosure standards, focusing on disclosure of nonfinancial and forward-looking information. These proposals are certain to evolve over time. With management accounting research’s focus on decision-making and performance evaluation using nonfinancial performance measures and effective management control systems, management accounting researchers are in a strong position to provide unique input into the ongoing development of these reporting standards. In this commentary, we discuss topics where management accounting researchers can contribute to the standard-setting efforts. Contributing to these efforts requires a change in mindset for management accounting researchers from primarily focusing on internal and potentially idiosyncratic decision-makers to a broader audience that includes external providers of capital. However, the reward to doing so is participation in interesting and important research avenues that can have a real impact on society. JEL Classifications: M49; M48; M14.

Sustainability and Management Accounting Research

ABSTRACT This article provides an overview of the papers accepted in the Special Interest Forum of Journal of Management Accounting Research focused on sustainability. The discussion outlines topics and contributions from the selected papers and positions them in relation to prior research and ongoing discussions in the field. Drawing on the “three-legged stool” model that captures the relationships between performance measurement system, incentives, and organizational structure/corporate governance, we suggest potential research avenues on sustainability in management accounting and related fields.

DEVELOPMENT OF MANAGEMENT ACCOUNTING RESEARCH IN INDONESIA: A BIBLIOGRAPHY STUDY

This paper reviews the current state of management accounting research to assess the structure of the research field and track the growing literature of Indonesian researchers. A bibliography study is used to review 244 papers in the field of management accounting published in Indonesia's top national accounting journals over the past 20 years. The study tabulates the topic, research method, and settings utilizing spreadsheet and qualitative data analytics software, Nvivo 12. Management accounting research in Indonesia represents a small portion of the broader accounting field study. This study gives information on which journal produces most accounting management research and which journal favors certain research methods. Most research concentrates more on budgeting and performance-determinant analysis. The quantitative research method dominates the study, with the survey instrument serving to answer the research question. Most research is conducted in the public sector, making the public sector and management accounting research have a high intersection. This study's findings hold implications for management accounting scholars to provide insights into identifying research gaps and novelties for further research

How accounting research understands performativity: effects and processes of a multi-faceted notion

PurposeThis paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research.Design/methodology/approachThe authors have searched in six leading accounting journals (Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management) for the terms “performativity” and/or “performative” and/or “performable”. This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term.FindingsThe authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative.Research limitations/implicationsThe paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice.Originality/valueThe literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselman’s (2022) review both in scope and nuance.

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

AbstractThe most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This framework has until today considerably influenced the development of the environmental management accounting field. Set against new sustainability challenges it is now time to question if the framework remains relevant or if it needs to change, and in what ways, to address the contemporary challenges now facing society. Taking stock of environmental management accounting research and practice over the last two decades, a conceptual discussion is developed which is based on extant literature and the authors’ extensive experience of the topic. Thus, the paper looks back to reflect on the developments from the perspective of the framework and looks towards how environmental management accounting could be further developed in the future. It considers the current and future potential of environmental management accounting and managers to contribute towards sustainable development. This can be through: the development of new areas of application and thematic scopes targeting aspirational sustainability goals such as those represented by the United Nations Sustainable Development Goals and planetary boundaries; extending spatial scope beyond the organisation into supply chains and circular systems; development of new social and environmental measures of performance to complement economic measures; providing information specific to the needs and roles of new personnel using environmental and sustainability information; and building awareness and implementing new drivers for environmental and sustainability management accounting such as AI and chatbots.

Does Management Accounting Lose Relevance Again? Supply-Chain Perspective

The purpose of this paper is to explore how supply chain has pose new challenges for management accounting regarding costing and performance measurement issues and whether management accounting contend with these challenges. The development of management accounting and how it regained its relevance will be discussed in general. Then, the new challenges rose as a result of the introduction to the notion of supply-chain in the areas of costing and performance measurement will be clarified. Although current management accounting practices are perceived by many researchers as useful in the context of supply chain, the new challenges rose by supply chain have now propelled the management accounting researchers to realise a “condition for possibility” for revisiting the “relevance lost” thesis and its post-relevance-lost era in which a number of management accounting innovations have been introduced. The major contribution of this paper is that it paves the way for researchers to commence in re-testing the ideas embodied in management accounting and its relevancy to supply-chain context.

The final frontier? Mechanisms to stimulate investment in the commercial space travel industry

PurposeThe paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector.Design/methodology/approachThe authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.FindingsThe data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.Originality/valueThis paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.

Through the Looking Glass: Observations on Experimental Management Accounting Research

ABSTRACT In this commentary, I offer some observations about the state of experimental management accounting research. I discuss the scope of management accounting research, the current focus of experimental management accounting research, and the need for management accounting research to take into account the distinctive features of the accounting setting. I also make a call for attention to be paid to task, participant, and environmental characteristics in identifying and designing management accounting experiments.

A BIBLIOGRAPHIC STUDY FOR MANAGEMENT CONTROL SYSTEMS ON JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH

This study aims to trace the track record of management control system research found in reputable international journals (Journal of Management Accounting Research). To obtain accurate research results, we documented research published during the 2021 period of 45 reputable articles. We found that research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of MCS which is mostly associated with internal and external resources of the company. In addition, MAR research with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues.

More on the relationship between interdisciplinary accounting research and citation impact

AbstractUsing multiple indicators of interdisciplinarity (variety, balance, and disparity), this study examines 1613 references cited in articles published between 1976 and 2018 in six highly regarded accounting research journals (Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organisations and Society (AOS), Management Accounting Research (MAR), Journal of Accounting and Economics (JAE), Journal of Accounting Research (JAR), and The Accounting Review (TAR)). The findings are threefold: the interdisciplinarity of cited references is low compared with the reported findings in the non‐accounting disciplines; there is no discernible change in the level of diversity during the sample period; and the level of citations is negatively related with the dimensions of diversity.

Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines

PurposeThis study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster.Design/methodology/approachThis study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster.FindingsThe findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger, as the new and existing routines in the routine cluster are more closely intertwined.Originality/valueTo the best of the authors’ knowledge, this paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting research may need to distinguish between different forms of complementarity.

Innovative Data – Use-cases in Management Accounting Research and Practice

This editorial provides an overview of innovative data and use-cases for management accounting research and practice. We cover data such as natural language, crowd-sourced ratings on online platforms, videos, geolocation, and satellite data. Moreover, we develop a matrix of new data sources and management accounting research topics and highlight combinations of data and topics that represent promising starting points for future research. Our goal is to inspire future research by showing the rich field of innovative data and the diversity of applications that are related to managerial decision-making and management control.

Management accounting adoption in small businesses: interfaces with challenges and performance

PurposeWhile companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.Design/methodology/approachA sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.FindingsUp to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.Originality/valueThe originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.

An Evaluation of Contributions of Selected Organizational and Sociological Theories to Managerial Accounting Research

Purpose: The drive of this research work was to evaluate selected organizational and sociological theories in regard to their contribution in management accounting research with the object of recognizing the gaps and areas for further study.
 Methodology: The study applied integrative review/critical review approach by relying on previous publications of which 28 publications were included in the study. Content analysis was used in data analysis.
 Findings: Contingency theory has received wider acceptance in the field of managerial accounting research. Its application has since been evidenced based on its contingent propositions which include; technology, organization structure, and the general operating environment of the organization. However, other studies suggested that contingency method has the look of being persuasive but momentary fashion and it is principally deceptive. That is, the exact and appropriate contingent elements have remained unclarified and thus the essence of in-depth theoretical, and realistic, consideration. Thus it provides a limited insight to organizational contingent factors. Moreover, Institutional theory as much as criticized of being political; it enables the organization to view itself holistically both from the angle of the task environment (technology, firm structure and work environment) and the external environment (political influences, public expectations, professional perspectives) implying management accounting programs implemented by the firm has to be in line with the social expectations of the company external clients. Resource dependency theory have highlighted on the role of governmental language, predominantly in budgeting procedures. Labour process theory has contributed toward management accounting in the sense that with the quest to shift from the old age production system to the contemporary company production; corporations required to appropriate profits. This could only be supported through employment of trained executives with knowledge in managerial accounting and book keeping. However the model has been disparaged on the foundation that its promoters believed on the adoption of the scientific approach which is simply but one aspect of the organizational view.
 Implications: The findings from the many empirical studies reviewed herein are therefore helpful in addressing the research objectives with supremacy that no single revision had done. This literature review is an outstanding way to expose gaps where more research work is necessary, and also being dire component of spawning original theoretic outlines and construction of conceptual ideas.
 Value of the Study: It contributes to management accounting research by evaluating the theories. Besides, it helped to suggest areas for further research plus offering recommendations based on the findings.