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European management accounting research: traditions in the making

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  • Alnoor Bhimani
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    Abstract

    A sizeable body of studies in management accounting undertaken by Europeans now exists. The European Accounting Review (EAR) has been a key outlet for the publication of such works. This paper considers whether European management accounting research (EMAR) published in EAR exhibits a diverse range of methodologies and research perspectives such as to adhere to the journal's initial editorial intent of providing a forum where researchers of all backgrounds can bring their work to a wider audience. The paper also assesses whether the journal has played a role in making possible the emergence of new European traditions of management accounting. The paper develops an approach to classifying management accounting research perspectives and categorizes EMAR published in EAR in this light. The analysis suggests that the journal exhibits considerable diversity in paradigm emphasis across areas of management accounting researched by Europeans. Moreover, several strands of EMAR are highlighted as contributing to novel avenues of enquiry within the field.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638180220142275
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 11 (2002)
    Issue (Month): 1 ()
    Pages: 99-117

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    Handle: RePEc:taf:euract:v:11:y:2002:i:1:p:99-117

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    Web page: http://www.tandfonline.com/REAR20

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    Web: http://www.tandfonline.com/pricing/journal/REAR20

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    References

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    1. Walther Busse von Colbe, 1996. "Accounting and the business economics tradition in Germany," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 413-434.
    2. Peter Skaerbaek, 1998. "The politics of accounting technology in Danish central government," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 209-236.
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    4. Vicente Montesinos Julve, 1998. "Accounting and Business Economics in Spain," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 357-380.
    5. Napier, C.J., 1996. "Accounting and the Absence of the Business Economics Tradition in United Kingdom," Papers 96-134, University of Southampton - Department of Accounting and Management Science.
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    8. John Christensen & Joel Demski, 1995. "Project selection and audited accrual measurement in a multi-task setting," European Accounting Review, Taylor & Francis Journals, vol. 4(3), pages 405-432.
    9. Stefano Zambon, 1996. "Accounting and business economics traditions: a missing European connection?," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 401-411.
    10. P. B. Oyelere & C. R. Emmanuel, 1998. "International transfer pricing and income shifting: evidence from the UK," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 623-635.
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    12. Thomas Ahrens & Christopher Chapman, 2000. "Occupational identity of management accountants in Britain and Germany," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 477-498.
    13. Hopwood, Anthony G., 1985. "The tale of a committee that never reported: Disagreements on intertwining accounting with the social," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 361-377, July.
    14. Andrew Stark, 1993. "Problems in measuring the cash recovery rate and measurement error in estimates of the firm IRR," European Accounting Review, Taylor & Francis Journals, vol. 2(2), pages 199-218.
    15. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    16. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    17. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 411-427, December.
    18. Tomkins, Cyril & Groves, Roger, 1983. "The everyday accountant and researching his reality," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 361-374, October.
    19. Christopher Napier, 1996. "Accounting and the absence of a business economics tradition in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 449-481.
    20. Ari Manninen, 1995. "The experience of knowledge in everyday accounting: a study of Finnish accounting managers," European Accounting Review, Taylor & Francis Journals, vol. 4(3), pages 455-484.
    21. Morgan, Gareth, 1988. "Accounting as reality construction: Towards a new epistemology for accounting practice," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 477-485, August.
    22. Sten Jonsson, 1996. "Accounting and business economics traditions in Sweden," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 435-448.
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    Cited by:
    1. Mary A. Malina & Hanne S.O. Nørreklit & Frank H. Selto, 2011. "Lessons learned: advantages and disadvantages of mixed method research," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(1), pages 59-71, April.
    2. Marc Bollecker & Wilfrid Azan, 2008. "Les frontières de la recherche en contrôle de gestion : une analyse des cadres théoriques mobilisés," Post-Print halshs-00522395, HAL.
    3. Lowe, Alan & Locke, Joanne, 2005. "Perceptions of journal quality and research paradigm: results of a web-based survey of British accounting academics," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 81-98, January.

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