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'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research

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  • Anthony Hopwood

Abstract

Although having some sympathies with Zimmerman's critique of Ittner and Larcker's review of the empirical management accounting research literature, this analysis points out how Zimmerman has too easily allowed his own prejudices to influence both his assessment of the empirical management accounting literature and his recommendations for improvement. Particular emphasis is put on analysing Zimmerman's classification of the accounting research literature and his unproblematic optimism in the potential of economic modes of understanding.

Suggested Citation

  • Anthony Hopwood, 2002. "'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 777-785.
  • Handle: RePEc:taf:euract:v:11:y:2002:i:4:p:777-785
    DOI: 10.1080/0963818022000047073
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    References listed on IDEAS

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    1. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    2. Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January.
    3. 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.
    4. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    5. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 411-427, December.
    6. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    7. March, James G., 1987. "Ambiguity and accounting: The elusive link between information and decision making," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 153-168, March.
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    Cited by:

    1. repec:eee:crpeac:v:19:y:2008:i:6:p:840-866 is not listed on IDEAS
    2. 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.
    3. Jana Fibírová, 2008. "The Competitive Advantage of Management Accounting," Český finanční a účetní časopis, University of Economics, Prague, vol. 2008(2), pages 78-90.
    4. Allan Hansen, 2011. "Relating performative and ostensive management accounting research: Reflections on case study methodology," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(2), pages 108-138, June.
    5. Carolyn Stringer, 2007. "Empirical performance management research: observations fromAOS andMAR," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 4(2), pages 92-114, June.
    6. van Lent, L.A.G.M., 2007. "Endogeneity in management accounting research : A comment," Other publications TiSEM 8bcd5bc8-5fdd-4aa4-9b3f-8, Tilburg University, School of Economics and Management.
    7. repec:eee:crpeac:v:26:y:2015:i:c:p:84-98 is not listed on IDEAS

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