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Key research themes
1. How do management accounting practices influence organizational performance, and what factors affect their adoption in different contexts?
This theme investigates the range and impact of management accounting practices (MAPs) on the performance of organizations, especially manufacturing firms and hospitality sectors, while also exploring the factors influencing the adoption and sophistication of these practices. The importance lies in understanding how MAPs contribute to decision-making and control, regional and sectoral variations in their use, and the interaction with organizational and environmental contingencies.
Key finding: This study found that traditional management accounting practices (TMAPs) dominate Nepalese manufacturing firms with greater influence (β = 0.817, p = 0.000) over contemporary practices, but no statistically significant... Read more
Key finding: Using a bibliometric review from 2010 to 2021, this paper highlights the prominence of hotel ratios, budgeting, and benchmarking in the Portuguese hospitality industry’s MAPs. It points out a research gap and emphasizes the... Read more
Key finding: The study empirically confirmed that management accounting practices (MAPs) mediate the relationship between cost system design (CSD) and firm performance. Detailed cost classification, reporting frequency, and variance... Read more
Key finding: Based on a sample of 34 MSMEs, the research found that human resource skills, business characteristics, business environment, and business strategy significantly and positively influence the adoption of management accounting... Read more
Key finding: This foundational work elaborates on the theoretical frameworks of management and cost accounting, distinguishing their purposes, user groups, and cost classifications, thereby providing a comprehensive structure that... Read more
2. How have strategic management accounting and strategic cost management evolved to enhance decision-making beyond traditional management accounting?
This theme explores the conceptual development and empirical validation of strategic management accounting (SMA) and strategic cost management (SCM) as advanced extensions of traditional management accounting, aiming to support strategic decision-making and competitive advantage. Understanding these relationships is critical given the limitations of traditional practices and the increasing complexity and competitiveness of modern business environments.
Key finding: This critical analysis assesses the promise of SMA to revitalize the management accounting field by integrating strategic thinking and qualitative factors. Despite theoretical appeal, empirical evidence for widespread... Read more
Key finding: The paper synthesizes definitions emphasizing management accounting’s evolving role to integrate strategic objectives, decision-making support, cultural values, and long-term competitiveness. It stresses management... Read more
3. What theoretical frameworks explain the formation, institutionalization, and foundation of management accounting routines and cost consciousness in organizations?
This theme focuses on the microfoundations and institutional perspectives underlying management accounting routines, practices, and cost consciousness. It investigates how management accounting routines emerge, stabilize, and influence organizational behavior and cost awareness, contributing to a deeper understanding of the role of routines and management control systems in shaping accounting practices and organizational performance.
Key finding: This paper advances theory by identifying factors influencing the emergence (foundations) of management accounting routines rather than their enactment alone. It proposes a comprehensive framework integrating organizational,... Read more
Key finding: Through an extensive literature review and theoretical extension of the Burns and Scapens Framework, the study conceptualizes cost consciousness as a multifaceted construct institutionalized through management accounting... Read more
Key finding: This review traces the evolution of management accounting and control systems, emphasizing their stable yet adaptive routines linked to technological advances and environmental changes. It conceptualizes managerial... Read more