Accounting for accounting: towards the development of a dialectical view

Article Abstract:

The adequacy of current accounting research approaches is called into question. Key differences are highlighted between alternative descriptions of management accounting. The main features of an emerging, critical accounting perspective are also detailed. A review is made of the progress made by the interpretive point-of-view in correcting shortcomings of the traditional accounting research framework. A listing of unresolved, unaddressed issues is offered. Conventional and naturalistic managerial accounting approaches are identified and compared.

Financial research

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Agency research in managerial accounting: a second look

Article Abstract:

The principal-agent model has presented managerial accounting researchers with an understandable structure for examining managerial accounting issues. The model has provided several insights into the managerial accounting practice. The recent progress in agency research has been impressive and will allow researchers to increase the positive impact of their work on managerial accounting.

Management research

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• Abstracts: Commentary on R.S. Kaplan 'the role for empirical research in management accounting'. The role for empirical research in management accounting

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