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Making management accounting research more useful

Making management accounting research more useful Purpose – The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners. Design/methodology/approach – The paper discusses the causes and consequences of the problem, and possible remedies. Findings – The causes of the problem, and hence also the remedies, are related to choice of topics, research design, and writing and dissemination of findings; researchers are forced into choices that lead to less useful research by the research evaluation standards used by the major accounting journals and university professor evaluation practices. Originality/value – While this general problem of lack of research usefulness has been discussed at some length in other areas of management, the issue has not received much attention in the management accounting community, other than with a few calls for more field research. However, getting out into the field more to do research addresses only one part of this important failure. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Pacific Accounting Review Emerald Publishing

Making management accounting research more useful

Pacific Accounting Review , Volume 24 (3): 23 – Nov 16, 2012

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References (98)

Publisher
Emerald Publishing
Copyright
Copyright © 2012 Emerald Group Publishing Limited. All rights reserved.
ISSN
0114-0582
DOI
10.1108/01140581211283904
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners. Design/methodology/approach – The paper discusses the causes and consequences of the problem, and possible remedies. Findings – The causes of the problem, and hence also the remedies, are related to choice of topics, research design, and writing and dissemination of findings; researchers are forced into choices that lead to less useful research by the research evaluation standards used by the major accounting journals and university professor evaluation practices. Originality/value – While this general problem of lack of research usefulness has been discussed at some length in other areas of management, the issue has not received much attention in the management accounting community, other than with a few calls for more field research. However, getting out into the field more to do research addresses only one part of this important failure.

Journal

Pacific Accounting ReviewEmerald Publishing

Published: Nov 16, 2012

Keywords: Management accounting; Research; Research methods; Usefulness; Impact; Relevance

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