Management Accounting Research Research Articles

Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?

Concerns regarding the development of environmental accounting have been around for decades. This work is an update to some of the previous questions around the development of ecological accounting to see how this has changed over the last two decades. The work is based on a systematic review of two journal articles from separate accounting journals. The two articles are by widely published academics and are formative ecological management accounting papers highlighting issues since 2000. The analysis includes a comparative review of the two articles, a review of successive articles in the journals, and a citation analysis. The first general finding is around the complex and confusing terminology that is still used, exemplified in the amorphous term sustainability. Specific findings from the paper analysis include ecological management accounting requires a fundamental change to organization management, different values exploring relationships such as material flows, inclusive of the living and physical world, with a longer time horizon, and a centrality of external factors. Due to these challenges, ecological management accounting is presently not used as a research category and therefore is an un-developed research domain. Environmental accounting is a more commonly used synonym for ecological accounting, though this term is distinct and does not cover many of the ecological challenges. Under this research area, there have more recently been attempts to bridge the difficult macro (planetary) and micro (organization) environmental challenge. Concepts such as Accounting for the Management of Ecosystems and Material Flow Cost Accounting are areas of research seen as offering future opportunities to develop into a more ecological management accounting framework, though this will ultimately require research in ecological management accounting based on a multi-disciplinary approach.

Ramifications of Covid-19 on management accounting teaching and research

PurposeThe purpose of this paper is to explore how COVID-19 has affected the author’s management accounting teaching and research.Design/methodology/approachThis paper is a reflection essay on management accounting.FindingsThe author realized that the textbooks, because of the lack of integration among management accounting techniques, do not prepare the students with the ability to make the quick changes required by COVID-19. The author expects that they will have to introduce integration to the management accounting textbooks and courses. Qualitative research will be helpful in identifying the management accounting techniques now integrated in practice. The author further expects the beneficial practices that were learned from online and remote teaching during the pandemic will be with them into the future.Research limitations/implicationsThis paper is limited as it is a personal reflection.Practical implicationsCOVID-19 has required organizations be increasingly agile, particularly in the use of budgets and other management accounting techniques.Social implicationsOpportunities are identified for improving the teaching and use of management accounting, especially regarding strategy and budgeting.Originality/valueThe extreme nature of pandemics intensifies the observations of the functioning of disciplines such as management accounting. Everyone learns from extreme experiences.

THE EFFECT OF STATEGIC MANAGEMENT ON MANAGERIAL PERFORMANCE WITH STRATEGIC IMPLEMENTATION AS A MODERATING VARIABLES (EMPIRICAL STUDY OF THE PULO GADUNG INDUSTRIAL AREA, JAKARTA)

This study aims to obtain empirical evidence of the influence of external factors, internal factors, strategic planning, strategic implementation on managerial performance. The research unit is 66 respondents on Banking in Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partially or simultaneously. This study was conducted with two models: 1st Model: Influence of External Factors (X1), Internal Factors (X2), Strategic Planning (X3), and the Strategic Implementation (M) on Managerial Performance (Y) either partially or simultaneously among others: partially: the influence of external factors (X1) on managerial performance (Y) of 75.8 % significantly by 0,011, or 11 %, the effect of internal factors (X2) on managerial performance (Y) equal to 61.8 % of non significant ; influence planning strategic (X3) on managerial performance (Y) equal to 74.2 % of non significant ; influence the strategic implementation (M) on managerial performance (Y) by 5 % non- significant . Simultaneously: the influence of external factors (X1), internal factors (X2), strategic planning (X3), and strategic implementation (M) on managerial performance (Y) by a significant 60.2 %. 2nd Model: Influence of External Factors (X1), Internal Factors (X2), and Strategic Planning (X3), the Managerial Performance (Y) with Strategic Implementation (M) as a moderating variable either partially or simultaneously among others: The results of this study have consistency with the entire framework, literature review, and previous studies . The suggestion for the study: (a) for the development of advanced management accounting research is needed outside the model, such other factors which managerial performance (b) to formulate clear policies and management needs to be more concrete criteria above considerations external factors, internal factors, strategic planning, and implementing strategies to improve the performance of managerial

Methodological Insights Jumping through hoops: publishing interview-based management accounting research

PurposeThis reflection is aimed primarily at doctoral students, early career researchers and more experienced accounting researchers seeking to undertake interview-based academic accounting research. It is specifically designed to identify and confront some common obstacles to publishing interview-based management accounting research.Design/methodology/approachThis reflection is autoethnographic in the sense that it is based primarily on my publication experience, observations and reflections as an author/co-author and also as a reviewer and editor/editorial board member in submitting, reviewing and evaluating interview-based management accounting research. It therefore adopts a form of participant observation in approach in which the author seeks to provide to readers a sense of “being there” insofar as addressing the barriers to publishing interview-based management accounting research.FindingsWhilst the insights that interview-based accounting research can offer are well established, there remain practical obstacles in publishing this form of research. These obstacles – portrayed in this paper as “hoops” through which authors must jump – largely reduce to challenges in convincing the reader of the credibility and authenticity of their approach and demonstrating the trustworthiness and dependability of the findings and conclusions reached.Research limitations/implicationsThe academic and practical issues raised in this commentary will assist emerging scholars in anticipating and dealing with the challenges they face in submitting these types of studies to academic accounting journals.Originality/valueThis paper is a critical analysis and reflection of the process of publishing interview-based accounting research. Rather than attempting to replicate the many excellent commentaries on this topic, it is designed to be of practical use to emerging scholars in the design, delivery and presentation of qualitative interview-based accounting research with a particular aim of navigating the submission and review process.

What we know about management accountants’ changing identities and roles – a systematic literature review

PurposeAcademic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.Design/methodology/approachThis paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.FindingsThis review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.Originality/valueTo the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.

Psychology in management accounting and control research: an overview of the recent literature

For decades, management accounting and control (MAC) researchers have employed a diverse set of source disciplines to predict and examine behavior, and psychology is among the most frequently drawn upon. Although the literature confirms that psychological theories are highly relevant to MAC research, the existing knowledge on this field remains fragmented. Given this background, we examine recent MAC research through a systematic review of the different subfields of psychology to investigate the development of this stream of research. To do so, we collect 125 relevant articles from nine leading accounting journals between 2000 and 2019 and analyze their contents. On this basis, we provide a detailed overview of the use of psychological theories in recent literature and identify links between specific theories and MAC topics. We find that the quantity and proportion of psychology-based MAC research and the diversity of psychology subfields all increase during our investigation period, especially between 2015 and the first half of 2019. Overall, most studies address performance measurement and evaluation topics, and social psychology concepts are the most frequently applied. However, we find considerable differences in the application of psychological theories across different MAC topics. Our review provides insights into the content of this research stream and, thus, serves as a valuable source for researchers seeking an overview of previous investigations drawing on different subfields of psychology.

Market Orientation, Hotel Chain Group And Strategic Management Accounting Usage

The growth effect of the hospitality industry is an increasingly strong competition. Management's focus on the use of strategic management accounting is an important key in anticipating competition. For this reason, this study needs to identify factors that can influence the use of strategic management accounting by hotel management. This study aims to explain the effect of market orientation and hotel chain groups on the use of strategic management accounting in the hospitality industry. A total of 134 questionnaires are distributed to the hotel general managers in Southern Sumatra region. The number of questionnaires used in this study is 118 (88.06%). The data are analyzed using a statistical method of multiple regression. The statistical software used to estimate the model is SPSS software version 21. Research findings indicate that market orientation and hotel chain groups have a positive impact on the use of strategic management accounting in the hotel industry. An important contribution of this research is that the research findings confirm that market orientation is an important factor in the implementation of strategic management accounting, and hotel chain groups are new things that can be identified in strategic management accounting research.

Revisiting the relevance of strategic management accounting research

PurposeThe purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.Design/methodology/approachThe study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.FindingsThe review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.Originality/valueThe study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).

Editorial Policy

Editorial Policy

Foresight research in management accounting: scenario forecasting and a comprehensive system of expert assessment methods in agricultural holdings

Foresight research in management accounting should be aimed at solving long-term perspective issues. A set of systems and methods of expert assessment is selected or developed in the course of such studies. The managerial staff of an economic entity with the authority to make strategic decisions develop forecast scenarios taking into account the opinions of competent experts involved in the economic field under consideration. Based on the fact that there can be many options for an economic future, they jointly discuss and develop a coordinated idea of which option for future economic development is most preferable for an agricultural holding, taking into account the variability of the economic situation.The subject of the study is the improvement of management accounting in the part of Foresight research in agricultural holdings with a comprehensive assessment of the effectiveness of the management of the activities of its agricultural organizations. In modern times, agricultural holdings can change the situation through competent management accounting, since competent management accounting allows companies to consolidate their activities, thereby giving good development to agriculture, both financially and in attracting highly qualified specialists, as well as the country's food security. In accordance with this goal, the main task was determined: to develop the mechanisms of Foresight research of management accounting in agricultural holdings, for the purpose of assessing the effectiveness of management of the activities of agricultural organizations included in it. Foresight participants do not try to guess the future but build a comprehensive system of measures for the development of the agricultural holding, which allow it to be achieved; this distinguishes the difference between foresight and traditional methods of planning, forecasting and budgeting in agriculture.

The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana

PurposeThis paper extends prior contingency-based management accounting research by building and empirically testing a theoretical model of contingency effects of supply chain integration (SCI) on the dimensions of management control system (MCS) and supply chain operational performance (SCOP) of hospitals in Ghana.Design/methodology/approachThe paper uses factorial and structural path analysis of survey responses collected from 237 hospital accountants to model these relationships.FindingsThe results show that under strong SCI, the association between the MCS dimensions and hospital operational performance namely, cost effectiveness, flexibility and quality will be strengthened. In other words, the installation of MCS is more likely to provide a broad range of performance benefits for hospitals that align the four dimensions of the MCS with the dimensions of SCI (internal and external).Research limitations/implicationsA limitation of this study would be its limited scope, as it focused only on hospitals in one developing country. Therefore, the results as indicated here may have limited generalizability to other industries and countries.Practical implicationsWe theorize that using optimal amounts of the MCS, a high level of SCI is likely to reduce supply chain (SC) cost, improve speed, flexibility and quality of the SC among healthcare institutions in Ghana. Also, based on the direct impact on performance exhibited by the MCS dimensions, effective implementation of SCI decisions requires the use of optimal amounts of MCS for high performance.Originality/valueThe paper contributes to contingency-based management accounting research and provides theory-driven and empirically proven explanations for hospital managers in recognizing the importance of aligning the dimensions of SCI and MCS.

Behavioral Effects of Feedback in Management Accounting Research: A Review of the Current State

This study reviews the research on the behavioral effects of feedback in management accounting functions published in leading accounting journals over the past 29 years, beginning after the last review of Peter F. Luckett and Ian R. Eggleton in 1991. This review assesses 52 studies on the behavioral effects of feedback published between 1991 and 2019. Following the systematic approach of Luckett and Eggleton (1991), this review considers the progress being made in the field of feedback research and formulates a demand for future research. While extant research in this field has made considerable progress in the area of relative performance feedback and the further attributes of feedback, research on feedback has yet to provide answers to three major areas. First, future research should investigate more thoroughly the effects of digitization on feedback. Second, the research has struggled to provide a unified feedback design that is free of negative side effects and is flexible regarding employees’ personal attributes. Third, many contextual factors — such as complexity, level of cognition, and country- and firm-specific cultures — require deeper consideration.

中小企業の管理会計研究―システマティック・レビューによる統合の試み―

中小企業の管理会計研究―システマティック・レビューによる統合の試み―

A Functional Elaboration Theory Perspective on Management Accounting in Small Firms

We note a lack of theoretical explanations in a recent review of small-firm management accounting research and draw on recent organizational research (functional elaboration theory and theory of asymmetric effects of misfit, specifically) that may further illuminate findings in some small-firm management accounting studies. After briefly discussing how the functional elaboration process model in Wilkerson and Seers (2019) may be adapted to small-firm management accounting research, we offer recommendations for questionnaire measures of management accounting’s qualitative functional elaboration and underfit in small firms. Finally, we discuss implications for practice and entrepreneurship education.

Journal of Management Accounting Researchat 30 Years: Reflections on Its Context, Creation, Challenges, and Contributions

<i>Journal of Management Accounting Research</i>at 30 Years: Reflections on Its Context, Creation, Challenges, and Contributions

Digital data and management accounting: why we need to rethink research methods

Digitalisation is having profound effects on how enterprises function. Its impact on accounting research is growing as the rise of the internet, mobile technologies and digital economy tools generate depth, breadth and variety of data that far exceed what researchers have had access to in the past. But whilst social scientists interested in organisational issues are starting to question conventional methodological approaches to the study of contexts where digital data forms are drawn upon, little such concern has been voiced in the management accounting literature. This paper seeks to explore the continued applicability of conventional methodological thinking when carrying out investigations within digital data environments to inform management accounting studies. It considers why digitalisation impacts methodological precepts, identifies how descriptive and explanatory modes of questioning which management accountants have conventionally opted for need rethinking, discusses ways in which digital data characteristics alter what can be drawn from empirical studies, and points to the potential offered within digitalised settings for methodological advance. It concludes by highlighting the necessity, where digitalisation exists, to question modes of posing questions and to reconsider the applicability of methodological precepts deployed by management accounting researchers to date.

Agent-Based Computational Economics in Management Accounting Research: Opportunities and Difficulties

Agent-based computational economics (ACE) - while adopted comparably widely in other domains of managerial science - is a rather novel paradigm for management accounting research (MAR). This paper provides an overview of opportunities and difficulties that ACE may have for research in management accounting and, in particular, introduces a framework that researchers in management accounting may employ when considering ACE as a paradigm for their particular research endeavor. The framework builds on the two interrelated paradigmatic elements of ACE: a set of theoretical assumptions on economic agents and the approach of agent-based modeling. Particular focus is put on contrasting opportunities and difficulties of ACE in comparison to other research methods employed in MAR.

An Overview of the Development of Management Accounting Research

There has been significant changes in the direction of management accounting research since the 1980’s and 1990’s, from the prescriptive and normative research of the late 1950’s and 1960’s to the positivistic research in the 1970’s and 1980’s. As such, the purpose of this article is to provide an overview of this development. First, the paper discusses the characteristics of traditional management accounting research. Then, a reflection is given on the debate, which started in the 1980’s regarding the limitations of traditional management accounting research. It could be said that the 1980’s was a decade of re-evaluation for management accounting, both in terms of the research undertaken and in terms of techniques and practices. Now, various theoretical frameworks are used by researchers and new and innovative techniques are being implemented in organisations. The scope of management accounting has also been broadened from those based on economics perspective to a broader based approach.

Review of the Study of Chinese and Foreign Management Accounting in 2015-2017

This paper collates, summarizes and reviews 95 management accounting research literatures published in 6 academic journals and seven foreign journals between 2015 and 2017, and makes a comparative analysis of the research topics, research methods and application theories of management accounting. The results show that compared with the previous management accounting research in China, there have been significant changes in both research topics and research methods and applied theory. Research topics or research hot spots are becoming more diversified, research on Performance appraisal and motivation has increased significantly, research methods are more focused on database-based empirical research and experimental methodology and questionnaires, applied theory is more systematic and comprehensive, the subject background is gradually extended and cross-cutting. However, China’s management accounting compared with foreign countries there is still a big gap; there is still a lot of room for development.

Implementation of inter-organisational mediums: synthesising framework as a design exemplar

The field of management research has an utilisation problem. A considerable avenue in which the translation from theory to practice has been only partial is the management control of inter-organisational relationships. In this particular stream of management (accounting) research, open-book accounting (OBA) is a key concept. Based on the OBA literature, our ambition is to develop an implementation framework for inter-organisational mediums (IFFIM). The first part of the framework, IFFIM_1: the relational view is concerned with the multidimensional nature of inter-organisational relationships by illustrating relational complexities through the OBA dimensions. The second part of the framework, IFFIM_2: the process view is an outlook to the stepwise implementation process, where the factors that influence OBA implementation have been integrated to the phases of the so-called enterprise system experience cycle. Unlike most contemporary research, our work is based on the idea of 'design science', the aim of which is to develop general knowledge to support the design of solutions to field problems. IFFIM is a design exemplar to practitioners, i.e., a guideline to follow in the design of interventions.