Field Research: A Foundation for Developing New Theories in Management Accounting Academic Article

abstract

• The above quote, which recently appeared in the Management Accounting newsletter, characterises the state of affairs for the profession. Presently, academic research and instruction have made very few contributions to the body of knowledge for management accounting. To date, a definitive explanation or theory supporting management accounting does not exist. Practitioners view the field as a multidimensional discipline which integrates managerial, financial, social, and political skills. However, academics generally focus only on the financial skills of management accountants. This is evident in the many behavioural studies that address budgeting or decision making topics rather than a broader set of characteristics.

authors

• Flagg, James

published proceedings

• Management Research News

author list (cited authors)

• Flagg, J. C., Hale, M. W., & Glover, H. D.

citation count

• 0

complete list of authors

• Flagg, James C||Hale, Mark W||Glover, Hubert D

publication date

• January 1992

publisher

• Emerald  Publisher

published in

• Management Research Review: Communication of emergent international management research  Journal

Digital Object Identifier (DOI)

• 10.1108/eb028250

start page

• 8

end page

• 14

volume

• Volume 15

issue

• Issue 7

URL

• http%3A%2F%2Fdx.doi.org%2F10.1108%2Feb028250