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Management Accounting Research in German-Speaking Countries

135 citations0/0 files storedJournal of Management Accounting Research

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Accounting and Organizational Management Accounting Theory and Financial Reporting Business Strategies and Management Research

Abstract

This paper reviews current research and practice in management accounting in Germany, Austria, and (part of) Switzerland based on 240 management accounting articles by authors affiliated to a German institution, published in the leading German-language journals and in international management accounting journals from 1998 to 2004. I provide insights into the topics, settings, research methods, and underlying theories used in that literature. Economics-based analytical research is the predominant research method and also had the greatest impact in the international journals. Using examples from theory and practice, I discuss potential reasons for these observations, accomplishments, trends, and potential future developments.

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References

1953Die Betriebswirtschaft 2012Journal of Management Accounting Research 2001Assessing empirical research in managerial accounting: a value-based management perspective 1993The Constructive Approach in Management Accounting Research.1997Research in Management Accounting by North Americans in the 1990s.2001Conjectures regarding empirical managerial accounting research 1981Flexible Plankostenrechnung und Deckungsbeitragsrechnung 1997Intertemporal Cost Allocation and Managerial Investment Incentives: A Theory Explaining the Use of Economic Value Added as a Performance Measure

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