Research in Management Accounting by North Americans in the 1990s.

Abstract

Abstract This article reviews the state of research in management accounting as evidenced by 152 articles published by North Americans during the first seven years of the 1990s in six leading journals: Accounting, Organizations and Society; The Accounting Review; Contemporary Accounting Research; Journal of Accounting and Economics; Journal of Accounting Research; and Journal of Management Accounting Research. The review is structured by the articles' topics, settings, theories, research methods and results. Based in part on this review, the next section discusses some dilemmas facing management accounting researchers and identifies six areas for research: changes in management accounting, horizontal accounting, strategic accounting, organizational accounting, virtual accounting and integrative research.