Frontiers of Management Accounting Research.

Abstract

Abstract The article examines the challenges facing management accounting research (MAR) in the 21st century. Emphasis is given to promoting efforts that will identify relatively unexplored areas that could make a substantive contribution to knowledge. It defines management accounting, management accounting research and its boundaries. It discusses the sources of ideas for MAR and specifically address the role of practicing managers in helping to generate research ideas. Management accounting is a value adding, continuous improvement process of planning, designing, measuring, and operating nonfinancial and financial information systems that guides management action, motivates behavior, and supports and creates the cultural values necessary to achieve an organization's strategic, tactical and operating objectives. Many companies are expanding operations beyond single political jurisdictions. Despite this high level of global expansion by companies, management accounting researchers continue to devote limited resources to this area.

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