IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v32y2023i5p1129-1156.html
   My bibliography  Save this article

Management Accounting and Strategy – A Review and Reflections on Future Research

Author

Listed:
  • Salvador Carmona
  • Mahmoud Ezzamel

Abstract

In this paper, we review extant research examining the relationship between management accounting and strategy. This relationship is not unidirectional as developments in strategic processes can also have strong ramifications for accounting systems, leading to their refinement and possible innovations. In addition to previous, valuable overviews focusing on the rational approach to examining the relationship between management accounting and strategy (e.g. Chenhall, 2003; Langfield-Smith, 1997, 2008), this paper also addresses interpretive and the poststructuralist studies. Although the three approaches have little cross-reference to each other, they collectively offer a rich tapestry of the relationship between accounting and strategy. Our review of the contributions made by these three streams of research suggest that, instead of treating those theoretical approaches as competitors, they should be considered complementary to each other. Such complementary perspective, we suggest, can provide many perceptive insights into ongoing research in this area. The paper concludes with some reflections on future research.

Suggested Citation

  • Salvador Carmona & Mahmoud Ezzamel, 2023. "Management Accounting and Strategy – A Review and Reflections on Future Research," European Accounting Review, Taylor & Francis Journals, vol. 32(5), pages 1129-1156, October.
    • Handle: RePEc:taf:euract:v:32:y:2023:i:5:p:1129-1156
    DOI: 10.1080/09638180.2023.2215821
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09638180.2023.2215821
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09638180.2023.2215821?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:32:y:2023:i:5:p:1129-1156. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.