Commentary on R.S. Kaplan 'the role for empirical research in management accounting'

Article Abstract:

Robert Kaplan's study of the role that empirical research can play in managerial accounting emphasizes the need for fieldwork to observe 'what management accountants do in practice'. That little such work has been done is documented but the attention given to 'authoritative sources' that believe theories must be based on, and measured against, observations is too indirect to be convincing. The case study discussion of research methods is incomplete. Despite the overall shallowness of arguments, the goal to convince researchers of the need for empirical research in management accounting is valid.

Criticism and interpretation, Kaplan, Robert S.

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The role for empirical research in management accounting

Article Abstract:

The logical correctness of empirical studies in managerial accounting is investigated, and the position of such studies in creating a science of managerial accounting is explained. As testimony of scarcity, sixty years of pertinent managerial accounting literature are surveyed; attention is given to the management of scientific research, the role of empirical studies is discussed, and particular concerns associated with empirical studies in managerial accounting are examined.

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Budget-related behavior in public sector organizations: some empirical evidence

Article Abstract:

Multivariate canonical correlational analyses of the departmental performance and budgetary behavior of the management of large, complicated public-sector organizations reveals that an important relationship exists between behavior and performance, and that the relationship is different than pooled and reciprocal task interdependency. Data from 201 departments in 22 public sector organizations was used in the study.

Finance, Public sector

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