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The Impact of Management Accounting Literature to Practice: A Study of Management Accounting Concepts in the Philippines Industries

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  • Joy Lynn R. Legaspi

Abstract

This research concentrates in the area of Management Accounting. To identify the important management areas prioritize by today’s managers and to recognize the up to date comprehensive contribution of academic scholars and researchers to management accounting literature. This study is important to unite the interest of the users and researchers on the management areas to support information needed by today’s managers. The method of research process applied review of the related literature and survey to general managers and finance/accounting managers of servicing, merchandising and manufacturing firms registered in Metro Manila, Philippines.

Suggested Citation

  • Joy Lynn R. Legaspi, 2014. "The Impact of Management Accounting Literature to Practice: A Study of Management Accounting Concepts in the Philippines Industries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 343-361, April.
    • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:2:p:343-361
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    References listed on IDEAS

    as
    1. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    2. Bredmar, Krister, 2011. "The Relevance of Theoretical Concepts in Practice: A Study of Management Accounting Concepts in 130 Large Swedish Companies," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(2), pages 1-1, April.
    3. Luft, Joan & Shields, Michael D., 2003. "Erratum to "Mapping management accounting: graphics and guidelines for theory-consistent empirical research" [Accounting Organizations and Society 28 (2003) 169-249]," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 815-815.
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    Cited by:

    1. Joy Lynn R. Legaspi, 2019. "Practical Implications of Management Accounting Information: A Personal Journey," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 136-148.
    2. Vlora Berisha & Rrustem Asllanaj, 2017. "Literature Review on Historical Development of Accounting," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 13(6), pages 156-173, DECEMBER.
    3. Joy Lynn R. Legaspi, 2021. "Quality as Antecedent of Customer Satisfaction," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 220-230.

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