IDEAS home Printed from
   My bibliography  Save this article

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


  • Christopher Ittner
  • David Larcker


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.

Suggested Citation

  • Christopher Ittner & David Larcker, 2002. "Empirical managerial accounting research: are we just describing management consulting practice?," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 787-794.
  • Handle: RePEc:taf:euract:v:11:y:2002:i:4:p:787-794 DOI: 10.1080/0963818022000047082

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

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

    References listed on IDEAS

    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.
    2. Christopher D. Ittner, 2002. "The Association Between Activity-Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, June.
    3. 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.
    4. 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.
    5. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
    6. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 411-427, December.
    7. Edward P. Lazear, 2000. "Economic Imperialism," The Quarterly Journal of Economics, Oxford University Press, vol. 115(1), pages 99-146.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Jana Fibírová, 2008. "The Competitive Advantage of Management Accounting," Český finanční a účetní časopis, University of Economics, Prague, vol. 2008(2), pages 78-90.
    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. María Luisa Pajuelo Moreno, 2013. "Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies," Sustainability, MDPI, Open Access Journal, vol. 5(6), pages 1-32, May.
    4. Deryl Northcott & Simon Linacre, 2010. "Producing Spaces for Academic Discourse: The Impact of Research Assessment Exercises and Journal Quality Rankings," Australian Accounting Review, CPA Australia, vol. 20(1), pages 38-54, March.
    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.

    More about this item


    Access and download statistics


    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:11:y:2002:i:4:p:787-794. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Longhurst). General contact details of provider: .

    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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.