2
views
0
recommends
+1 Recommend
1 collections
    0
    shares
      • Record: found
      • Abstract: found
      • Article: found
      Is Open Access

      An Overview of the Development of Management Accounting Research

      1

      Malaysian Management Journal

      UUM Press

      Read this article at

      ScienceOpenPublisher
      Bookmark
          There is no author summary for this article yet. Authors can add summaries to their articles on ScienceOpen to make them more accessible to a non-specialist audience.

          Abstract

          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.  

          Related collections

          Author and article information

          Contributors
          Malaysia
          Journal
          Malaysian Management Journal
          UUM Press
          February 13 2020
          : 7
          : 1-16
          Affiliations
          [1 ]School of Management, Universiti Sains Malaysia
          Article
          10.32890/mmj.7.1.2003.8600

          All content is freely available without charge to users or their institutions. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles in this journal without asking prior permission of the publisher or the author. Articles published in the journal are distributed under a http://creativecommons.org/licenses/by/4.0/.

          Comments

          Comment on this article