Author
Listed:
- Lili-Anne Kihn
- Salme Näsi
Abstract
Purpose - Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies. Design/methodology/approach - A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed. Findings - The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research. Research limitations/implications - While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research. Practical implications - Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting. Social implications - Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research. Originality/value - The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.
Suggested Citation
Lili-Anne Kihn & Salme Näsi, 2017.
"Emerging diversity in management accounting research,"
Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 13(1), pages 131-160, March.
Handle:
RePEc:eme:jaocpp:jaoc-01-2015-0005
DOI: 10.1108/JAOC-01-2015-0005
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