Mapping methodological frontiers in cross-national management control research

Article Abstract:

An approach to cross-national management control research that offers a way of understanding existing local management accounting principles while comparing it with a number of accounting control methodologies that are constantly being developed has been proposed. This approach, based on the perspective of 'societal effects,' new institutionalism and historical analyses of observed management control specificity, hopes to understand management control from the perspective of human subjectivity. The approach offers an alternative to the shortcomings present in existing cross-national research in the area of management control that seeks to establish substantial statistical correlations while failing to take into account methodological precepts that are deemed important by social scientists.

Research, Management science, Financial planning, Accounting and auditing, Financial contingencies

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Situating the problem of management accounting in its cultural context: an introduction

Article Abstract:

The need for greater international unity in management accounting practices has contributed to a better understanding of existing local practices. Increasing globalization, instead of insisting on a single global financial accounting technique, has instead focused more on understanding the mechanics behind each nation's unique approach to management accounting. This approach, contrary to earlier ideas about the subject, is borne of the realization that there exist a difference by which each culture values a particular economic factor. The idea of this cultural specificity in the area of economic management and its possible contribution to harmonizing international accounting methods is the reason behind the emergence of renewed interest in existing local methodologies.

Accounting, Financial analysis

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Economic transition, strategy and the evolution of management accounting practices: the case of India

Article Abstract:

The liberalization of the Indian economy in 1991 resulted in enhanced economic activity and necessitated a change in the internal information requirements of the nation's corporate managers. An increase in the degree of participation in corporate planning development by managers in the area of human resources management has resulted in a better understanding of a company's actions by employees. This strategic planning approach, which led to a focus on addressing customer expectation and satisfaction, has become a useful implement in budget management. As a consequence, Indian managers are confident that their present budgets represent a more meaningful and realistic allocation of their corporate resources compared to 1991 budgets.

Administration of General Economic Programs, Business Methods, Economic Planning & Research, Economic policy, Economic conditions, India, Accounting firms, Accounting services, Business planning, Strategic planning (Business)

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