Deakin home > Deakin University Library > Deakin Research Online > Pick, mix or match? A discussion of theories for management accounting research

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.

Attached Files (Some files may be inaccessible until you login with your Deakin Research Online credentials)
Name Description MIMEType Size Downloads

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
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
Persistent URL http://hdl.handle.net/10536/DRO/DU:30022689

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
Connect to link resolver
 
Unless expressly stated otherwise, the copyright for items in Deakin Research Online is owned by the author, with all rights reserved.

Versions
Version Filter Type
Access Statistics: 540 Abstract Views, 1 File Downloads  -  Detailed Statistics
Created: Thu, 21 Jan 2010, 13:53:21 EST by Katrina Fleming