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

journal contribution
posted on 2009-10-01, 00:00 authored by M Gong, Sui Cheung Tse
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.

History

Journal

JABM : Journal of accounting business and management

Volume

16

Issue

2

Pagination

54 - 66

Publisher

Malangkucecwara School of Economics

Location

Blimbing-Malang, Indonesia

ISSN

0216-423X

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

2009, Malangkucecwara School of Economics

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