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Research in management accounting innovations

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  • Nur Haiza Muhammad Zawawi
  • Zahirul Hoque

Abstract

Purpose - The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on MAIs and the recent time period covered. In this paper, MAIs refer to the adoption of “newer” or modern forms of management accounting systems such as activity‐based costing (ABC), activity‐based management, time‐driven ABC, target costing, and balanced scorecards. Design/methodology/approach - The paper presents a review of findings from journal articles published in 22 notable accounting journals. Findings - The review finds that research on MAIs has intensified during the period 2000‐2008, with the main focus on exploring the extent to which a host of organizational and environmental factors influence the implementation and use of MAIs in organizations. In addition, research on MAIs indicates the dominant use of sociological theories and increasing use of empirical/field studies. Research limitations/implications - A literature review using a given set of accounting journals and search words used to identify relevant articles may overlook literature within the scope of the review. The paper concludes the importance of more research on MAIs by offering some directions for future research. Originality/value - The paper's specific focus on MAIs and the recent time period offer the reader useful insights on management accounting research and theory.

Suggested Citation

  • Nur Haiza Muhammad Zawawi & Zahirul Hoque, 2010. "Research in management accounting innovations," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(4), pages 505-568, November.
    • Handle: RePEc:eme:qrampp:v:7:y:2010:i:4:p:505-568
    DOI: 10.1108/11766091011094554
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Ghassan S. Obeidat & Dr. Adnan Rawashdeh & Nurah Musa Allozi, 2016. "The Effect of Using Managerial Accounting Techniques on Banking Sector: A Theoretical Study," Journal of Social Sciences (COES&RJ-JSS), , vol. 5(3), pages 388-395, July.
    2. Hassan Nassereddine & Amar Sayed Ahmad, 2019. "The Role Of Management Accounting Systems In Sustainable And Development Strategies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 15-26, June.
    3. Robalo, Rui, 2014. "Explanations for the gap between management accounting rules and routines: An institutional approach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 88-97.
    4. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
    5. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    6. Tharusha N. Gooneratne & Zahirul Hoque, 2013. "Management control research in the banking sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(2), pages 144-171, June.
    7. Al-Sayed, Mahmoud & Dugdale, David, 2016. "Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors," The British Accounting Review, Elsevier, vol. 48(1), pages 38-58.
    8. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
    9. Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2019. "L?adozione dell?Activity-Based Costing nelle PMI: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 97-122.
    10. Nassereddine Hassan & Ahmad Amar Sayed, 2019. "The role of management accounting systems in sustainable and development strategies," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 313-325, May.
    11. Gibassier, Delphine, 2017. "From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 36-58.
    12. Odysseas Pavlatos, 2018. "Strategic Cost Management, Contingent Factors and Performance in Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 215-233, June.

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