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Performance outcomes in empirical management accounting research

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  • Lili‐Anne Kihn

Abstract

Purpose - This paper seeks to further the understanding of the rather fragmented research in the area of quantitative management accounting research. The purpose of this study is to provide a synthesis and an extended discussion of the literature from the performance outcome standpoint and to foster future research in this area by identifying promising recent developments in the assessment of performance outcomes and gaps in the literature. Design/methodology/approach - A literature analysis was adopted based on empirical studies and literature reviews published in a wide range of journals. Findings - The overall conclusion of this study is that future management accounting research can still make progress in the measurement of performance outcomes. Research limitations/implications - Research published in English, and the period of the past decade was emphasized to examine recent frontiers of knowledge. The results imply that increasing and simultaneous analysis of various kinds of performance outcomes could be conducted, ranging from accounting‐based to social and environmental outcomes and relative‐to‐peers assessments in different settings. If possible, development of performance outcomes could be investigated with longitudinal and panel, in addition to cross‐sectional, research designs. Attempts could be made to analyze the nature of causality to advance both management accounting literature and social science research. Practical implications - This study furthers understanding of behaviorally‐, organizationally‐ and strategically‐oriented management accounting research that has played a central role in assessing to what extent people are likely to succeed with their management accounting and control systems in various settings. Originality/value - This paper presents a theoretical framework and several examples potentially useful for both academic scholars and practitioners.

Suggested Citation

  • Lili‐Anne Kihn, 2010. "Performance outcomes in empirical management accounting research," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 59(5), pages 468-492, June.
  • Handle: RePEc:eme:ijppmp:v:59:y:2010:i:5:p:468-492
    DOI: 10.1108/17410401011052896
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    Citations

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    Cited by:

    1. Kalinowski T. Bartosz, 2016. "Analysis of business process maturity and organisational performance relations," Management, Sciendo, vol. 20(2), pages 87-101, December.
    2. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    3. Mirna Amirya, 2019. "What Drives the Institutionalization of Performance Measurement Systems in Indonesian Local Government?," GATR Journals jber166, Global Academy of Training and Research (GATR) Enterprise.
    4. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.

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