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Vogues in management accounting research

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  • Carmona, Salvador
  • Gutiérrez, Isabel

Abstract

In spite of our increasing knowledge about the existing patterns in accounting research, we still have much to learn about the cross-national dynamics of research ideas. This paper addresses the ebb and flow of research fashions in management accounting among national groups of accounting scholars. We also attempt to enhance existing knowledge about the underlying reasons that differentiate between earlier and later adopters of research fashions. Drawing on the literature of institutional sociology and management fashion, definitions of the accounting organizational field and of fashions of research are first provided. We then take Activity-Based Costing (ABC) to illustrate our understanding of research fashions in management accounting. Our results provide support for the propositions that national communities with high research profiles are less vulnerable to the effects of research fashions, and that they are earlier adopters of research fashions than their counterparts with lower research profiles. Lastly, we make some suggestions for further investigation regarding the cross-national mobility of research ideas relating to management accounting.

Suggested Citation

  • Carmona, Salvador & Gutiérrez, Isabel, 2003. "Vogues in management accounting research," Scandinavian Journal of Management, Elsevier, vol. 19(2), pages 213-231, June.
    • Handle: RePEc:eee:scaman:v:19:y:2003:i:2:p:213-231
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    Cited by:

    1. Ezzamel, Mahmoud & Robson, Keith & Stapleton, Pam, 2012. "The logics of budgeting: Theorization and practice variation in the educational field," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 281-303.
    2. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    3. Eric Maton & Dragos Zelinschi, 2012. "La Diffusion Des Innovations Manageriales En Controle De Gestion, Une Approche Rhetorique," Post-Print hal-00691178, HAL.
    4. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
    5. Zelinschi Dragoş, 2009. "Genèse Et Évolutions D'Une Innovation : La Méthode Abc," Post-Print halshs-00460128, HAL.
    6. Escobar-Rodríguez, Tomás & Gago-Rodríguez, Susana, 2012. "“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 91-108.
    7. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    8. Chapman, Christopher S., 2005. "Not because they are new: Developing the contribution of enterprise resource planning systems to management control research," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 685-689.

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