Some ideas for further research in managerial accounting.
Some ideas for further research in managerial accounting. Expanding our frontiers: Management accounting research in the next decade?Tags: Ignorance EssayPope An Essay On Criticism Full TextParks Scholarship EssayPro Animal Research EssayTerm Paper StructureFreire Essay BankingBu Trustee Scholarship EssayEssay Environmental Management
Perhaps a paper like this would just show what we think we already know, but it would be interesting. A survey of faculty, editors, and reviewers might provide a way to research this idea, but there is a paper here for someone to write. We had to wait for them to be returned, check them out, read them or copy them and it was a time consuming pain. Now the web can serve as the ultimate reader for any accounting course. A paper like the following might provide a starting point: Amer, T., A.
I believe Issues would be interested in this as a follow-up paper. Nearly everything is on the web in an accessible data base and there are some great old and new classic articles that students could easily be exposed to as supplemental readings at no cost to them. Vangermeersch wrote about management accounting, and didn't advocate using the web, since e-journals were not available at that time. Conjectures regarding empirical managerial accounting research.
An article identifying corporate training programs in accounting. The Journal of Accounting Research gets a zero ranking although it has been on MAAW for more than 3 years. Accounting, Organizations and Society 34(6-7): 875-885. If you look at the bibliographies for most of the older journals you find that most articles were single authored papers.
I got this idea from the following article: Lincoln, J. The Accounting Review, which I divided into four sections, gets a 3 on the A-D section, but a zero for the other 3 sections. Now days single authored papers are relatively rare. Links to those summaries are below the Zimmerman summary.
For some another ways to rank journals see: Chan, K. I got this idea from the following article: Vangermeersch, R. Renewing our heritage: Ten reasons why management accountants should study the classic accounting articles. I doubt that many people implemented his idea, but now a similar paper could be developed for any area of accounting and I think it would be a more acceptable supplemental approach. My perception is that most AIS textbooks are mainly about financial accounting systems.
An article related to the culture of Schools and departments of Accountancy. The college of business is different from the college of engineering and college of education. Why do faculty in the economics department spend more time in their university offices than SOA faculty? This would involve researching the background of corporate CEO's and comparing those backgrounds to the long term success of these corporations. This over simplification and emphasis on the separate parts of the company creates a serious problem. (Johnson referred to it as remote control management). My idea here is to develop a survey to find out what faculty subscribe to and what they actually read. I base this on intuition and the Google rankings of MAAW's journal bibliography pages. Ranking accounting journals using dissertation citation analysis: A research note. There are some papers (I think in Issues) that identify the top research schools. Another aspect in the cultural-behavioral area mentioned above relates to how the number of authors or coauthors have increased over the years. A review of the computer information systems research related to accounting and auditing. I don't know where this idea might lead, but it popped into my brain in the middle of the night. In a couple of papers and a book (see below) Kaplan and Cooper talk about four stages of cost systems. I believe two or three were in Issues in Accounting Education. If faculty spent more time at the university, would their overall research productivity increase? For example, a survey could be conducted on the top research schools and middle level schools and see what sort of cooperative or non-cooperative culture they have. This idea needs a literature review to find out how many times this has been done and whether there are any recent papers in this area related to accounting programs. A pragmatic model to estimate journal quality in accounting. Part of faculty behavior can be explained by recognizing that academic people are very individualistic, egocentric, and competitive. Are the management accounting folks and AIS folks working together on this? I don't know of an easy way to do that, but there is another paper opportunity here. The Journal of Management Accounting Research gets a 4 ranking which indicates that the section journals are much more popular than the top journals. Does this mean that there is more academic teamwork now than in the past, or is there some other reason for this change? Some possibilities include: stronger tenure and promotion hurdles, more difficult publication requirements from editors and reviewers, more competition for journal space because more faculty are conducting research, unethical behavior by authors who add each other as coauthors when there is little if any work to support the co-authorship, and the willingness or those who evaluate faculty to treat coauthored papers the same as single authored papers. When I was a student in the early 60's the faculty put extra readings on reserve in the library. Although many courses became less rigorous after student evaluations became popular, I believe extra readings are needed to provide students with a view of the literature, something more than the condensed textbook approach. There were a lot of reactions to this paper and we summarized some of those papers in the management accounting Ph. Although I am out of my element again, my idea is for the AIS researchers to see if Zimmerman's criticisms of management accounting research don't also apply to AIS research. I am currently working on the bibliography for the Journal of Accountancy, and there are many great old papers in there that are a joy to read. Cabell's Directory of Publishing opportunities in Accounting. Several people could get involved with this paper, similar to the idea above, and perhaps it could include several papers - Part I, II, III etc. I am out of my element here, but I think there's a paper in there somewhere. In 2001 Zimmerman criticized empirical managerial accounting research in the following paper. The Accounting Review, NAA Bulletins and Harvard Business Review papers also provide good sources of old classic readings. This is a readings for graduates paper, but it might be better to call it "Broaden your perspective on accounting literature", or "Learn more to earn more", or "Learn from the past to save the future". I don't believe most accounting graduates (including Master of Accountancy) leave the university with a grasp of how to use the accounting literature - where to look for information about something they need on the job or just future continuous learning. I believe that many academic accountants are either unaware of, or ignore, the conflict between GAAP accounting and management's needs, e.g., what's needed to promote a lean enterprise. Everyone can do Google searches, but that is a very clumsy way to find information - the information you really need is buried in hundreds of irrelevant links. Public accounting firms are generous with donations to Schools of Accounting, lobbyist to insure that the public accounting profession is well represented in the accounting curriculum.