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The evidence that strategic management accounting (SMA) techniques have not been adopted widely and that developments in the SMA literature seem to have languished may be consistent with the relatively short lifecycle of most strategic management (SM) tools and many concepts. Nevertheless, there is an inherent contradiction between the apparent decline of SMA and the sustained growth in the number of concepts, models, tools, theoretical perspectives, disciplines, academic and professional journals and consultancy practices that populate the SM domain.This paradox of SMA is explored in the context of the evolution of the SM literature, SMA practice, as exemplified by two recent case studies, and the cognate literatures of management control, performance measurement and knowledge management. It transpires that the SMA literature is based in large part on a narrow, first-era, view of the SM literature that reached maturity with Michael Porter's industry analysis model and generic competitive strategies.The second era of SM that began in 1977 with a move to a more internal, resource-based view of the firm and competitive advantage has been mostly neglected by the extant SMA literature. However, to judge from the small number of published case studies, SMA practices are developing in line with their strategy formulation and organisational processes. The links among the bundle of techniques that are usually included in SMA and between SMA and cognate literatures need to be integrated into a coherent, cohesive framework to complement SM. 相似文献
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The winnowing away of behavioral accounting research in the US: The process for anointing academic elites 总被引:1,自引:0,他引:1
Paul F. Williams J. Gregory Jenkins Laura Ingraham 《Accounting, Organizations and Society》2006,31(8):783-818
This paper reports the results of a study of the most prolific publishers in the four recognized most prestigious journals in accounting for the period 1963 through 1999. The focus is on learning whether the widespread perception that behavioral accounting research (BAR) has diminished in significance as a prominent paradigm in the US accounting academy has any validity and to identify whether a new generation of US BAR researchers is emerging to join the academic elite. Based on the characteristics of persons who have appeared as authors five or more times during the study period, it seems that BAR is in recession in shaping the US academic agenda in accounting. The power of successful individuals to shape the academic agenda as evidenced by service on editorial boards of prominent journals is dominated by those individuals who are graduates of a set of elite schools utilizing a neoclassical economics based research paradigm. The power of this group seems to be growing in the US. In spite of the interest in BAR among accounting doctoral students and faculty, it is not a pursuit that now leads to academic status, which, in turn, diminishes its potential contribution towards the shaping of the accounting academic agenda. 相似文献
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Experimental research in financial accounting 总被引:4,自引:0,他引:4
This paper uses recent experimental studies of financial accounting to illustrate our view of how such experiments can be conducted successfully. Rather than provide an exhaustive review of the literature, we focus on how particular examples illustrate successful use of experiments to determine how, when and (ultimately) why important features of financial accounting settings influence behavior. We first describe how changes in views of market efficiency, reliance on the experimentalist’s comparative advantage, new theories, and a focus on key institutional features have allowed researchers to overcome the criticisms of earlier financial accounting experiments. We then describe how specific streams of experimental financial accounting research have addressed questions about financial communication between managers, auditors, information intermediaries, and investors, and indicate how future research can extend those streams. We focus particularly on (1) how managers and auditors report information; (2) how users of financial information interpret those reports; (3) how individual decisions affect market behavior; and (4) how strategic interactions between information reporters and users can affect market outcomes. Our examples include and integrate experiments that fall into both the “behavioral” and “experimental economics” literatures in accounting. Finally, we discuss how experiments can be designed to be both effective and efficient. 相似文献
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Kari Lukka 《Management Accounting Research》2010,21(2):110-115
This paper discusses the roles and effects of paradigms in accounting research in general, and management accounting research in particular. In addition, it forms an introduction to the Special Section of this issue of Management Accounting Research on “Paradigms in Accounting Research”. The paper takes an issue of the notable narrowness of accounting research of today, regarding it as forming a threat to scholarly developments in the field. It argues for the importance of keeping paradigm debates alive in order to foster multi-dimensional openness and true scholarship in accounting research. 相似文献
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This paper extends and contributes to emerging debates on the validation of interpretive research (IR) in management accounting. We argue that IR has the potential to produce not only subjectivist, emic understandings of actors’ meanings, but also explanations, characterised by a certain degree of “thickness”. Mobilising the key tenets of the modern philosophical theory of explanation and the notion of abduction, grounded in pragmatist epistemology, we explicate how explanations may be developed and validated, yet remaining true to the core premises of IR. We focus on the intricate relationship between two arguably central aspects of validation in IR, namely authenticity and plausibility. Working on the assumption that validation is an important, but potentially problematic concern in all serious scholarly research, we explore whether and how validation efforts are manifest in IR using two case studies as illustrative examples. Validation is seen as an issue of convincing readers of the authenticity of research findings whilst simultaneously ensuring that explanations are deemed plausible. Whilst the former is largely a matter of preserving the emic qualities of research accounts, the latter is intimately linked to the process of abductive reasoning, whereby different theories are applied to advance thick explanations. This underscores the view of validation as a process, not easily separated from the ongoing efforts of researchers to develop explanations as research projects unfold and far from reducible to mere technicalities of following pre-specified criteria presumably minimising various biases. These properties detract from a view of validation as conforming to pre-specified, stable, and uniform criteria and allow IR to move beyond the “crisis of validity” arguably prevailing in the social sciences. 相似文献
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How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u... 相似文献
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Derek Matthews 《Accounting, Business & Financial History》2002,12(1):113-129
This methodological article discusses the first project in accounting history to use the postal questionnaire as a research tool. The historical context was the changing nature of the company audit in Britain, and this article outlines the process by which the questionnaire was devised, the stages through which the project developed, the data that were collected, and how these were analysed and interpreted. A significant innovation was to sample, in equal proportions, accountants who qualified in each decade from the 1920s and 1930s down to the 1980s, and direct the questioning toward their early training and careers, thereby generating historical trends in the responses. Some of the results of the survey are given here by way of illustrating the weaknesses and strengths/costs and benefits of the technique in comparison with oral history and traditional documentary sources. 相似文献
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We provide a global ranking of accounting research and examine the elite degree and elite affiliation effect. Based on 24 accounting journals during the period 1991–2005, the top 5 most productive countries in accounting research are in the following order: the USA, the UK, Australia, Canada and Hong Kong. We find a significant elite degree effect, indicating that authors who graduated from elite accounting programmes have a disproportionate share of publications in top‐notch journals. The same conclusion is also supported by the elite affiliation effect in which leading accounting journals have higher concentration of authors who are affiliated with elite institutions. 相似文献
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This paper examines international accounting research (IAR) as a historically constituted discursive formation and argues for the post-colonial moment as its condition of possibility. The post-colonial moment is specified as comprising three aspects: decolonization, the Cold War and the Development doctrine. The latter entailed a political program to fashion a commodity-intensive world, subtended by the economic subject. The post-colonial moment also triggers a reorganization of the social sciences into policy sciences to which IAR belongs. By examining key topics in IAR such as economic development, culture, corporate capitalism, and harmonization in the context of its conditions of production, the paper conjectures the likely end of IAR. 相似文献
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Accounting practices are deeply implicated in the current financial crisis and in proposals for recapitalizing financial institutions and restoring stability to the global financial system. This essay discusses the methodological and theoretical gaps in accounting research that explain our failure to anticipate the crisis and limit our ability to analyze and respond to it. 相似文献
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This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy. 相似文献
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Numerous studies have examined the value relevance and other characteristics of international and country-specific accounting standards. This paper evaluates the experimental designs of selected studies with respect to the controls essential for effective research. Both cross-country and within-country research designs share a common need for controls. Perhaps the most distinctive element of effective design in these studies is the control for institutional, cultural, and structural differences between countries. Previous research shows that the key outputs of various country-specific accounting standards are functions of a variety of factors including accounting-related issues, legal origin, shareholder protection, the information environment, financial markets, and enforcement of these standards. In addition, effective studies of country-specific or international accounting principles require control for firm and industry-specific effects and for self-selection bias, as in conventional within-country examinations. When controls are not sufficient, observed differences in the outputs of alternative accounting standards may result from differences between countries or firms rather than from different accounting principles. We review a sample of recent research with attention to these control considerations. 相似文献
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The dominance of positivism in accounting research is at the root of a deep malaise felt by many scholars. Although the methodological limitations of positivist research, as well as the political and cultural foundations of its hegemony, have regularly been highlighted in the literature, the merits of interdisciplinarity are still denied by the major institutions dominating the field. The present paper argues that the case in favor of academic pluralism is nonetheless worth pursuing, because not only it represents a central feature of the interdisciplinary identity, but also because it provides support to those engaged in a relentless (and sometimes successful) bid for greater openness in accounting research. The paper's main goal is to promote and further this endeavor by moving the line of argument off the beaten track of methodology and domination in order to focus on morality. The largely unexplored terrain of morality can be used as a basis for original arguments supportive of intellectual pluralism that may help to raise awareness of alternative research avenues and possibilities – though it is important not to harbor unrealistic hopes. Drawing on Charles Taylors’ view of modernity, we highlight the richer moral background from which the current stress in the discipline on individualistic values and instrumental reason took its rise. As a result, we provide the accounting mainstream with the perspective of an alternative framework for its research agenda by (re)adopting an ethic of compassion. Merchant's (2008) analysis of the marginalization of interdisciplinary research in North America will be used as a critical basis and starting-point for our argument. 相似文献