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Empirical managerial accounting research: are we just describing management consulting practice?

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Author Info
Christopher Ittner
David Larcker
Abstract

This short commentary responds to several issues raised in Zimmerman (2001). We address Zimmerman's criticisms that managerial accounting studies are purely descriptive, conducted without an underlying theory, and unguided by research hypotheses. We also discuss our views regarding the importance of practice-oriented research for understanding managerial accounting choices and for testing economic and non-economic theories. Finally, we highlight some of the new directions in the finance literature, and their relevance for managerial accounting research.

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Publisher Info
Article provided by Taylor and Francis Journals in its journal European Accounting Review.

Volume (Year): 11 (2002)
Issue (Month): 4 (October)
Pages: 787-794
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Handle: RePEc:taf:euract:v:11:y:2002:i:4:p:787-794

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  1. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December. [Downloadable!] (restricted)
  2. Graham, John R. & Harvey, Campbell R., 2001. "The theory and practice of corporate finance: evidence from the field," Journal of Financial Economics, Elsevier, vol. 60(2-3), pages 187-243, May. [Downloadable!] (restricted)
  3. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 411-427, December. [Downloadable!] (restricted)
  4. Christopher D. Ittner, 2002. "The Association Between Activity-Based Costing and Manufacturing Performance," Journal of Accounting Research, Blackwell Publishing, vol. 40(3), pages 711-726, 06. [Downloadable!] (restricted)
  5. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November. [Downloadable!] (restricted)
  6. Edward P. Lazear, 2000. "Economic Imperialism," The Quarterly Journal of Economics, MIT Press, vol. 115(1), pages 99-146, February. [Downloadable!] (restricted)
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  7. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December. [Downloadable!] (restricted)
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