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Managerialist studies in management accounting : 1990-2014

Malmi, Teemu LU (2016) In Management Accounting Research 31. p.31-44
Abstract

This article provides a review of managerialist studies in management accounting, as presented in ten leading accounting journals over the past 25 years. The review covers both interventionist and non-interventionist studies in which at least one of the aims is to directly support or help organizational decision-making and control. Non-interventionist research reviewed is descriptive or conceptual in nature, or develops models, algorithms or frameworks of managerial relevance. Interventionist research reviewed covers both traditional action research as well as studies applying the constructive research approach. The contribution of various strands of managerialist research is assessed and the potential of this kind of research in... (More)

This article provides a review of managerialist studies in management accounting, as presented in ten leading accounting journals over the past 25 years. The review covers both interventionist and non-interventionist studies in which at least one of the aims is to directly support or help organizational decision-making and control. Non-interventionist research reviewed is descriptive or conceptual in nature, or develops models, algorithms or frameworks of managerial relevance. Interventionist research reviewed covers both traditional action research as well as studies applying the constructive research approach. The contribution of various strands of managerialist research is assessed and the potential of this kind of research in management accounting for the future is discussed.

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author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Constructive research approach, Interventionist research, Literature review, Managerial relevance, Managerialist studies
in
Management Accounting Research
volume
31
pages
14 pages
publisher
Elsevier
external identifiers
  • scopus:84959131012
  • wos:000376705200003
ISSN
1044-5005
DOI
10.1016/j.mar.2016.02.002
language
English
LU publication?
yes
id
5078d7d2-77b6-4ea2-bc41-4e493434118b
date added to LUP
2016-05-19 13:57:41
date last changed
2017-01-01 08:26:30
@article{5078d7d2-77b6-4ea2-bc41-4e493434118b,
  abstract     = {<p>This article provides a review of managerialist studies in management accounting, as presented in ten leading accounting journals over the past 25 years. The review covers both interventionist and non-interventionist studies in which at least one of the aims is to directly support or help organizational decision-making and control. Non-interventionist research reviewed is descriptive or conceptual in nature, or develops models, algorithms or frameworks of managerial relevance. Interventionist research reviewed covers both traditional action research as well as studies applying the constructive research approach. The contribution of various strands of managerialist research is assessed and the potential of this kind of research in management accounting for the future is discussed.</p>},
  author       = {Malmi, Teemu},
  issn         = {1044-5005},
  keyword      = {Constructive research approach,Interventionist research,Literature review,Managerial relevance,Managerialist studies},
  language     = {eng},
  month        = {06},
  pages        = {31--44},
  publisher    = {Elsevier},
  series       = {Management Accounting Research},
  title        = {Managerialist studies in management accounting : 1990-2014},
  url          = {http://dx.doi.org/10.1016/j.mar.2016.02.002},
  volume       = {31},
  year         = {2016},
}