Management Accounting Research
Theories and Methodological Issues
Abstract
It is this paper’s objective to determine the concerns related to theories and methodologies that underpin the study of management accounting. The literature on management accounting includes various theories and methodologies followed by many researchers in this field of research. A review is done on prominent theories used by the management accounting field. The paper presents the frameworks utilized to classify these theories. Each theory is explained and its related criticism is presented to highlight the applicability of these theories in providing the required results when used as a base for research methodology in management accounting. The paper also reviews frameworks followed by previous studies on accounting research including Burrell and Morgan’s (1979) framework and Laughlin’s (1995) Middle-Range Thinking Approach. Although the framework by Burrell and Morgan is widely used for the classification of theories, some scholars criticized this framework. The framework developed by Laughlin (1995) is beneficial for categorizing accounting research and selecting a proper methodology for research studies in accounting. Even though Laughlin’s Middle-Range Thinking Approach has better practicality compared to the framework of Burrell and Morgan, the researchers found a limitation in his framework.
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References
Alcouffe, S., Berland, N, Levant, Y (2008) “Actor-networks and the diffusion of management accounting innovations: A comparative study” Management Accounting Research, Vol. 19, pp. 1-17.
Alsharari, N (2019) “Management accounting and organizational change: alternative perspectives” International Journal of Organizational Analysis, https://doi.org/10.1108/. IJOA-03-2018-1394.
Alsharari, N. M., Dixon, R., & Youssef, M. A. (2015). Management accounting change: critical review and a new contextual framework. Journal of Accounting & Organizational Change, 11(4), 476-502. doi:10.1108/jaoc-05-2014-0030.
Baxter, J., & Chua, W. F. (2003). Alternative management accounting research—whence and whither. Accounting, Organizations and Society, 28(2-3), 97-126. doi:10.1016/s0361-3682(02)00022-3.
Bernstein, R J (1976). The restructuring of social and political theory. Philadelphia PA: University of Pennsylvania Press.
Berthod, O. (2017). Institutional theory of organizations. In A. Farazmand (Ed.), Global encyclopedia of public administration, public policy, and governance. Basingstoke, England: Springer.
Burns, J (2000). “The dynamics of accounting change inter-play between new practices, routines, institutions, power, and politics.” Accounting, Auditing and Accountability Journal, Vol. 13, pp. 566-596.
Burns, J and Scapens, R. W (2000). “Conceptualizing management accounting change: An institutional framework” Management Accounting Research, 11 (1), pp. 3-25.
Burrell, G and Morgan, G (1979). Sociological paradigms and organizational analysis, London: Heinemann Educational Books.
Callaghan, C. W. (2016). Critical theory and contemporary paradigm differentiation. In G. A. Goldman (Ed.), Critical management studies in the South African context. AOSIS.
Callon, M (1986) “Some elements of a sociology of translation: Domestication of the scallops and the fishermen of St. Brieuc Bay”, In Power, Action, and Belief: A new sociology of knowledge, eds. Callon, M., Law, J., Hundmills, A., Macmillan, UK.
Chua, W. F (1984). “Diverse perspectives in management accounting” University of Sydney, Accounting Research Centre, Working Paper, No.13, ISBN 0908269 88 9, September 1984.
Chua, W. F (1995) “Experts, networks and inscriptions in the fabrication of accounting images: a story of the representations of three public hospitals” Accounting, Organizations and Society, 20 (2), pp. 111-145.
Coad, A., Jack, L., & Kholeif, A. (2016). “Strong structuration theory in accounting research. Accounting”, Auditing & Accountability Journal, 29(7), 1138-1144. doi:10.1108/aaaj-07-2016-2625.
Cobb, I. C. Helliar and J. Innes (1995). “Management accounting change in a bank.” Management Accounting Research, 6 (2), pp. 155-175.
Collier, P (1999) “Calling the police to account: coupling: coupling the operation of, and the accountability for policing- a field study of a police force”, Paper presented at the Conference on Management Accounting Change: A European Perspective, Manchester, pp. 14-17 April.
Conrad, L. (2005). “A structuration analysis of accounting systems and systems of accountability in the privatized gas industry.” Critical Perspectives on Accounting, Vol. 16, pp. 1-26.
Crotty, M. (1998). The foundations of social research. London: Sage. p.10.
Covaleski, M. A., Dirsmith, M. W., & Samuel, S. (1996). “Managerial accounting research: the contributions of organizational and sociological theories”. Journal of Management Accounting Research, 8, 1-36.
Dechow, N and Mouritsen, J (2005) “Enterprise resource planning systems, management control and the quest for integration.” Accounting, Organizations and Society, Vol. 30, pp. 691-733.
Deetz, S (1996). “Describing differences in approaches to organization science: Rethinking Burrell and Morgan and their legacy.” Organization Science, Vol. 7, No. 2, pp. 191-207.
Dyck, I., & Kearns, R. A. (2014). Structuration theory: Agency, structure and everyday life. In S. C. Aitken & G. Valentine (Eds.), Approaches to human geography: Philosophies, theories, people, and practices. Thousand Oaks, CA: SAGE.
Fisher, J (1995) “Contingency-based research on management control systems: categorization by level of complexity.” Journal of Accounting Literature, 14 (1), pp. 24-53.
Foucault, M. (1997). The essential works of Michel Foucault 1954-1984. UK: Penguin Books.
Gallhofer, S and Haslam, J (1997). “Beyond accounting: The possibilities of accounting and ‘critical’ accounting research.” Critical Perspectives on Accounting, Vol. 8, pp. 71-95.
Gallhofer, S, Haslam, J and Yonekura, A. (2013) “Further critical reflections on a contribution to the methodological issues debate in accounting”, Critical Perspectives on Accounting, 24(3): 191-206.
Giddens, A. (1984). “The constitution of society: outline of the theory of structuration” Cambridge: Polity Press.
Guba, E. G., & Lincoln, Y. S. (1994). Competing paradigms in qualitative research. In N. K. Denzin & Y. S. Lincoln (Eds.), Handbook of qualitative research (pp. 105-117). Thousand Oaks, CA: Sage.
Haldma, T and Laats, K (2002) “Contingencies influencing the management accounting practices of Estonian manufacturing companies.” Management Accounting Research, 13 (4), pp. 379-400.
Hodgson, G (1993). “Economics and evolution: bringing life back into economics.” Cambridge: Polity Press.
Hopper, Trevor and Bui, Binh (2016) “Has management accounting research been critical?” Management Accounting Research, 31. pp. 10-30.
Hopper, T and Powell, A (1985). “Making sense of research into the organizational and social aspects of management accounting: a review of its underlying assumptions” Journal of Management Studies, 22 (5), pp. 429-465.
Innes, J and F. Mitchell (1990). “The process of change in management accounting: some field study evidence”, Management Accounting Research, 1 (1), pp. 3-19.
Jack, L. (2016). Accounting and social theory: An introduction. London, England: Routledge.
Kamal, S. (2015). “Historical evolution of management accounting”. The Cost and Management, 43(4).
Kasurinen, T. (2002) “Exploring Management Accounting Changes: The Case of Balanced Scorecard Implementation.” Management Accounting Research, Vol. 13, pp. 323-343.
Lasyoud, A., & Alsharari, N. (2017) “Towards an Understanding of the Dimensions and Factors of Management Accounting Change”, Asia-Pacific Management Accounting Journal, Vol. 12, No. 1.
Lasyoud, A., Haslam, J., & Roslender, R. (2018) “Management Accounting Change in Developing Countries: Evidence from Libya”, Asian Review of Accounting, Vol. 26, Issue: 3, pp.278-313.
Latour, B (1987) “Science in Action” Harvard University Press, Cambridge MA, US.
Laughlin, R. (1995) “Empirical Research in Accounting: Alternative Approaches and a Case for ‘Middle-Range.’ Thinking” Accounting, Auditing and Accountability Journal, Vol. 8, No. 1, pp. 63-87.
Laughlin, R. (2004) “Putting the record straight: a critique of methodology choices and the construction of facts: some implications from the sociology of knowledge.” Critical Perspectives on Accounting, Vol. 15, pp. 261-277.
Laughlin, R. C (1987) “Accounting systems in organizational context: a case for critical theory.” Accounting, Organizations and Society, 12 (5), pp. 479-502.
Lowe, A (2000) “The construction of a network at Health Waikato: the ‘towards clinical budgeting project’” Accounting, Auditing and Accountability Journal, 13 (1), pp. 84-114.
Ma, Y and Tayles, M (2009) “On the emergence of strategic management accounting: An institutional perspective” Accounting and Business Research, 39 (5), pp. 473-495.
Macintosh, N and Scapens, R (1990) “Structuration theory in management accounting” Accounting, Organization and Society, 15 (5), pp. 455-477.
Moll, J, Burns, J and Major, M (2006) “Institutional theory” in Methodological issues in accounting research: theories, methods and issues, ed. Z Hoque, Spiramus, London.
Otley, D. T. (1980). “The contingency theory of management accounting: achievement and prognosis.” Accounting, Organizations and Society, 5 (4), pp. 413-428.
Raffnsøe, S., Mennicken, A., & Miller, P. (2017). The Foucault effect in organization studies. Organization Studies, 40(2), 155-182. doi:10.1177/0170840617745110
Rains, S. A., & Bonito, J. A. (2017). Adaptive structuration theory. The International Encyclopedia of Organizational Communication, 1-9. doi:10.1002/9781118955567.wbieoc003
Ritzer, G (2006), The Blackwell encyclopedia of sociology, Blackwell Publishing, UK.
Roslender, R (2013) “Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle range theorizing” Critical Perspectives on Accounting, 24 (3), pp. 228-241.
Roslender, R. (2016). Thinking about critical methodology. In J. Haslam & P. Sikka (Eds.), Pioneers of critical accounting: A celebration of the Life of Tony Lowe. London: Palgrave Macmillan.
Rutherford, M (1995) “The Old and New Institutionalism: Can Bridge Be Built?” Journal of Economics Issues, 29 (2), pp. 443-451.
Ryan, B., Scapens, R. W., and Theobald, M (2002) “Research Methods and Methodology in Finance and Accounting”, 2nd Edition, THOMSON.
Scapens, R and Burns, J (2000) “Towards an Understanding of the Nature and Processes of Management Accounting Change”, Stockholm. Uppsala University, Sweden.
Scapens, R. W (1991) “Management Accounting: A Review of Developments, 2nd edition, London, MACMILL Education Ltd.
Scapens, R. W (1994) “Never mind the gap: towards an institutional perspective on management accounting practice” Management Accounting Research, Vol. 5, pp. 301-321.
Stones, R. and Jack, L. (2016), "The bridge between ontological concepts and empirical evidence: an interview with Rob Stones", Accounting, Auditing & Accountability Journal, Vol. 29 No. 7, pp. 1145-1151. https://doi.org/10.1108/AAAJ-07-2016-2626
Tomkins, C. and Groves, R. (1983), “The everyday accountant and researching his reality”, Accounting Organizations and Society, Vol. 8 No. 4, pp. 361-74
Uddin, S and Tsamenyi, M (2005) “Public Sector Reforms and the Public Interest: A Case Study of Accounting Control Changes and Performance Monitoring in A Ghanaian State-owned Enterprise” Accounting, Auditing & Accountability Journal, Vol. 18, No. 5, pp.648-674.
Wickramasinghe, D and Alawattage, C. (2007). “Management accounting change: approaches and perspectives”, London, Rout ledge Taylor and Francis Group.
Alsharari, N (2019) “Management accounting and organizational change: alternative perspectives” International Journal of Organizational Analysis, https://doi.org/10.1108/. IJOA-03-2018-1394.
Alsharari, N. M., Dixon, R., & Youssef, M. A. (2015). Management accounting change: critical review and a new contextual framework. Journal of Accounting & Organizational Change, 11(4), 476-502. doi:10.1108/jaoc-05-2014-0030.
Baxter, J., & Chua, W. F. (2003). Alternative management accounting research—whence and whither. Accounting, Organizations and Society, 28(2-3), 97-126. doi:10.1016/s0361-3682(02)00022-3.
Bernstein, R J (1976). The restructuring of social and political theory. Philadelphia PA: University of Pennsylvania Press.
Berthod, O. (2017). Institutional theory of organizations. In A. Farazmand (Ed.), Global encyclopedia of public administration, public policy, and governance. Basingstoke, England: Springer.
Burns, J (2000). “The dynamics of accounting change inter-play between new practices, routines, institutions, power, and politics.” Accounting, Auditing and Accountability Journal, Vol. 13, pp. 566-596.
Burns, J and Scapens, R. W (2000). “Conceptualizing management accounting change: An institutional framework” Management Accounting Research, 11 (1), pp. 3-25.
Burrell, G and Morgan, G (1979). Sociological paradigms and organizational analysis, London: Heinemann Educational Books.
Callaghan, C. W. (2016). Critical theory and contemporary paradigm differentiation. In G. A. Goldman (Ed.), Critical management studies in the South African context. AOSIS.
Callon, M (1986) “Some elements of a sociology of translation: Domestication of the scallops and the fishermen of St. Brieuc Bay”, In Power, Action, and Belief: A new sociology of knowledge, eds. Callon, M., Law, J., Hundmills, A., Macmillan, UK.
Chua, W. F (1984). “Diverse perspectives in management accounting” University of Sydney, Accounting Research Centre, Working Paper, No.13, ISBN 0908269 88 9, September 1984.
Chua, W. F (1995) “Experts, networks and inscriptions in the fabrication of accounting images: a story of the representations of three public hospitals” Accounting, Organizations and Society, 20 (2), pp. 111-145.
Coad, A., Jack, L., & Kholeif, A. (2016). “Strong structuration theory in accounting research. Accounting”, Auditing & Accountability Journal, 29(7), 1138-1144. doi:10.1108/aaaj-07-2016-2625.
Cobb, I. C. Helliar and J. Innes (1995). “Management accounting change in a bank.” Management Accounting Research, 6 (2), pp. 155-175.
Collier, P (1999) “Calling the police to account: coupling: coupling the operation of, and the accountability for policing- a field study of a police force”, Paper presented at the Conference on Management Accounting Change: A European Perspective, Manchester, pp. 14-17 April.
Conrad, L. (2005). “A structuration analysis of accounting systems and systems of accountability in the privatized gas industry.” Critical Perspectives on Accounting, Vol. 16, pp. 1-26.
Crotty, M. (1998). The foundations of social research. London: Sage. p.10.
Covaleski, M. A., Dirsmith, M. W., & Samuel, S. (1996). “Managerial accounting research: the contributions of organizational and sociological theories”. Journal of Management Accounting Research, 8, 1-36.
Dechow, N and Mouritsen, J (2005) “Enterprise resource planning systems, management control and the quest for integration.” Accounting, Organizations and Society, Vol. 30, pp. 691-733.
Deetz, S (1996). “Describing differences in approaches to organization science: Rethinking Burrell and Morgan and their legacy.” Organization Science, Vol. 7, No. 2, pp. 191-207.
Dyck, I., & Kearns, R. A. (2014). Structuration theory: Agency, structure and everyday life. In S. C. Aitken & G. Valentine (Eds.), Approaches to human geography: Philosophies, theories, people, and practices. Thousand Oaks, CA: SAGE.
Fisher, J (1995) “Contingency-based research on management control systems: categorization by level of complexity.” Journal of Accounting Literature, 14 (1), pp. 24-53.
Foucault, M. (1997). The essential works of Michel Foucault 1954-1984. UK: Penguin Books.
Gallhofer, S and Haslam, J (1997). “Beyond accounting: The possibilities of accounting and ‘critical’ accounting research.” Critical Perspectives on Accounting, Vol. 8, pp. 71-95.
Gallhofer, S, Haslam, J and Yonekura, A. (2013) “Further critical reflections on a contribution to the methodological issues debate in accounting”, Critical Perspectives on Accounting, 24(3): 191-206.
Giddens, A. (1984). “The constitution of society: outline of the theory of structuration” Cambridge: Polity Press.
Guba, E. G., & Lincoln, Y. S. (1994). Competing paradigms in qualitative research. In N. K. Denzin & Y. S. Lincoln (Eds.), Handbook of qualitative research (pp. 105-117). Thousand Oaks, CA: Sage.
Haldma, T and Laats, K (2002) “Contingencies influencing the management accounting practices of Estonian manufacturing companies.” Management Accounting Research, 13 (4), pp. 379-400.
Hodgson, G (1993). “Economics and evolution: bringing life back into economics.” Cambridge: Polity Press.
Hopper, Trevor and Bui, Binh (2016) “Has management accounting research been critical?” Management Accounting Research, 31. pp. 10-30.
Hopper, T and Powell, A (1985). “Making sense of research into the organizational and social aspects of management accounting: a review of its underlying assumptions” Journal of Management Studies, 22 (5), pp. 429-465.
Innes, J and F. Mitchell (1990). “The process of change in management accounting: some field study evidence”, Management Accounting Research, 1 (1), pp. 3-19.
Jack, L. (2016). Accounting and social theory: An introduction. London, England: Routledge.
Kamal, S. (2015). “Historical evolution of management accounting”. The Cost and Management, 43(4).
Kasurinen, T. (2002) “Exploring Management Accounting Changes: The Case of Balanced Scorecard Implementation.” Management Accounting Research, Vol. 13, pp. 323-343.
Lasyoud, A., & Alsharari, N. (2017) “Towards an Understanding of the Dimensions and Factors of Management Accounting Change”, Asia-Pacific Management Accounting Journal, Vol. 12, No. 1.
Lasyoud, A., Haslam, J., & Roslender, R. (2018) “Management Accounting Change in Developing Countries: Evidence from Libya”, Asian Review of Accounting, Vol. 26, Issue: 3, pp.278-313.
Latour, B (1987) “Science in Action” Harvard University Press, Cambridge MA, US.
Laughlin, R. (1995) “Empirical Research in Accounting: Alternative Approaches and a Case for ‘Middle-Range.’ Thinking” Accounting, Auditing and Accountability Journal, Vol. 8, No. 1, pp. 63-87.
Laughlin, R. (2004) “Putting the record straight: a critique of methodology choices and the construction of facts: some implications from the sociology of knowledge.” Critical Perspectives on Accounting, Vol. 15, pp. 261-277.
Laughlin, R. C (1987) “Accounting systems in organizational context: a case for critical theory.” Accounting, Organizations and Society, 12 (5), pp. 479-502.
Lowe, A (2000) “The construction of a network at Health Waikato: the ‘towards clinical budgeting project’” Accounting, Auditing and Accountability Journal, 13 (1), pp. 84-114.
Ma, Y and Tayles, M (2009) “On the emergence of strategic management accounting: An institutional perspective” Accounting and Business Research, 39 (5), pp. 473-495.
Macintosh, N and Scapens, R (1990) “Structuration theory in management accounting” Accounting, Organization and Society, 15 (5), pp. 455-477.
Moll, J, Burns, J and Major, M (2006) “Institutional theory” in Methodological issues in accounting research: theories, methods and issues, ed. Z Hoque, Spiramus, London.
Otley, D. T. (1980). “The contingency theory of management accounting: achievement and prognosis.” Accounting, Organizations and Society, 5 (4), pp. 413-428.
Raffnsøe, S., Mennicken, A., & Miller, P. (2017). The Foucault effect in organization studies. Organization Studies, 40(2), 155-182. doi:10.1177/0170840617745110
Rains, S. A., & Bonito, J. A. (2017). Adaptive structuration theory. The International Encyclopedia of Organizational Communication, 1-9. doi:10.1002/9781118955567.wbieoc003
Ritzer, G (2006), The Blackwell encyclopedia of sociology, Blackwell Publishing, UK.
Roslender, R (2013) “Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle range theorizing” Critical Perspectives on Accounting, 24 (3), pp. 228-241.
Roslender, R. (2016). Thinking about critical methodology. In J. Haslam & P. Sikka (Eds.), Pioneers of critical accounting: A celebration of the Life of Tony Lowe. London: Palgrave Macmillan.
Rutherford, M (1995) “The Old and New Institutionalism: Can Bridge Be Built?” Journal of Economics Issues, 29 (2), pp. 443-451.
Ryan, B., Scapens, R. W., and Theobald, M (2002) “Research Methods and Methodology in Finance and Accounting”, 2nd Edition, THOMSON.
Scapens, R and Burns, J (2000) “Towards an Understanding of the Nature and Processes of Management Accounting Change”, Stockholm. Uppsala University, Sweden.
Scapens, R. W (1991) “Management Accounting: A Review of Developments, 2nd edition, London, MACMILL Education Ltd.
Scapens, R. W (1994) “Never mind the gap: towards an institutional perspective on management accounting practice” Management Accounting Research, Vol. 5, pp. 301-321.
Stones, R. and Jack, L. (2016), "The bridge between ontological concepts and empirical evidence: an interview with Rob Stones", Accounting, Auditing & Accountability Journal, Vol. 29 No. 7, pp. 1145-1151. https://doi.org/10.1108/AAAJ-07-2016-2626
Tomkins, C. and Groves, R. (1983), “The everyday accountant and researching his reality”, Accounting Organizations and Society, Vol. 8 No. 4, pp. 361-74
Uddin, S and Tsamenyi, M (2005) “Public Sector Reforms and the Public Interest: A Case Study of Accounting Control Changes and Performance Monitoring in A Ghanaian State-owned Enterprise” Accounting, Auditing & Accountability Journal, Vol. 18, No. 5, pp.648-674.
Wickramasinghe, D and Alawattage, C. (2007). “Management accounting change: approaches and perspectives”, London, Rout ledge Taylor and Francis Group.
Published
2024-12-05
How to Cite
LASYOUD, Alhashmi Aboubaker; AWOPETU, Lawrence.
Management Accounting Research.
Journal of Accounting, Business and Management (JABM), [S.l.], v. 31, n. 2, p. 121-138, dec. 2024.
ISSN 2622-2167.
Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/1351>. Date accessed: 22 dec. 2024.
doi: https://doi.org/10.31966/jabminternational.v31i2.1351.
Section
Articles
