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Management Accounting Research Approaches: A Critical Review

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  • Achchi Mohamed Inun Jariya
  • Thirunavukkarsu Velnampy

Abstract

The management accounting field uses three research approaches: mainstream, interpretive and critical. These paradigms involve employing distinct research methodology whilst studying topics related to management accounting. The distinction in research methodology was made based on assumptions about the nature of social science and nature of society. Various scholars had used those assumptions to categorise research prototypes. Among them, the frameworks developed by Burrell and Morgan (1979), Hopper and Powell (1985, Chua (1986) and also Rayan and Scapens (2002) are all noteworthy. Therefore, the aim of this study is to critically review these frameworks as a way to identify their similarities and differences among them. On the basis of the review, it is observed that perspectives of management accounting were originated from an extremely long means of travel, and there are lots of similarities and significant differences among the frameworks reviewed.

Suggested Citation

  • Achchi Mohamed Inun Jariya & Thirunavukkarsu Velnampy, 2021. "Management Accounting Research Approaches: A Critical Review," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(1), pages 129-136, January.
    • Handle: RePEc:jfr:ijfr11:v:12:y:2021:i:1:p:129-136
    DOI: 10.5430/ijfr.v12n1p129
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    References listed on IDEAS

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    1. Trevor Hopper & Andrew Powell, 1985. "Making Sense Of Research Into The Organizational And Social Aspects Of Management Accounting: A Review Of Its Underlying Assumptions [1]," Journal of Management Studies, Wiley Blackwell, vol. 22(5), pages 429-465, September.
    2. Baines, Annette & Langfield-Smith, Kim, 2003. "Antecedents to management accounting change: a structural equation approach," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 675-698.
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