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Pick, mix or match? A discussion of theories for management accounting research

Gong, Maleen Z. and Tse, Michael S. C 2009, Pick, mix or match? A discussion of theories for management accounting research, JABM : Journal of accounting business and management, vol. 16, no. 2, pp. 54-66.

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Title Pick, mix or match? A discussion of theories for management accounting research
Author(s) Gong, Maleen Z.
Tse, Michael S. C
Journal name JABM : Journal of accounting business and management
Volume number 16
Issue number 2
Start page 54
End page 66
Total pages 13
Publisher Malangkucecwara School of Economics
Place of publication Blimbing-Malang, Indonesia
Publication date 2009-10
ISSN 0216-423X
Keyword(s) agency theory
contingency theory
institutional theory
management accounting
psychological theory
sociological theory
Summary This paper presents a review on applications of four types of theories for management accounting (MA) research (contingency theory, agency theory, sociological theories and psychological theories) and comments on prospects of combining multiple theories in future MA research. Based on a review of studies that adopted the four types of theories, the authors argue that multiple theories can be applied jointly in future research to enrich our understandings on MA practices from multiple perspectives. However, theories should maintain their distinctiveness in their applications. Blending multiple theories into a single all-purpose theory can be counterproductive due to loss of explanatory power.
Language eng
Field of Research 150105 Management Accounting
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2009, Malangkucecwara School of Economics
Persistent URL http://hdl.handle.net/10536/DRO/DU:30022689

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