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Homogeneity or heterogeneity of research in management accounting?


  • Kari Lukka
  • Jan Mouritsen


Viewing Zimmerman (2001) as propagating for an economics-based monolithic paradigm to be adopted in management accounting research, we examine the nature and implications of such Kuhnian 'normal science'. Acknowledging that normal science can produce cumulative knowledge efficiently, we examine its risks as well. Similarly as with any normal science, that based on economics also inherently offers a narrow window to the world, and creates areas of 'non-discussables'. We illustrate how such a regime would limit our abilities to construct and examine interesting propositions and develop meaningful stories about management accounting in its social, organizational and behavioural contexts. Accepting the rule of a monolithic economics-based paradigm would limit our abilities to develop a critical stance, and threatens the ability of management accounting research community for good scientific conversation and progress. Hence, in contrast to Zimmerman, we argue for remaining open for heterogeneity in management accounting research.

Suggested Citation

  • Kari Lukka & Jan Mouritsen, 2002. "Homogeneity or heterogeneity of research in management accounting?," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 805-811.
  • Handle: RePEc:taf:euract:v:11:y:2002:i:4:p:805-811 DOI: 10.1080/0963818022000047109

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    References listed on IDEAS

    1. Reiter, Sara Ann & Williams, Paul F., 2002. "The structure and progressivity of accounting research: the crisis in the academy revisited," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 575-607, August.
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    1. repec:eee:aosoci:v:60:y:2017:i:c:p:62-78 is not listed on IDEAS
    2. Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
    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. João Lunkes Rogério & Ripoll Feliu Vicente M. & Silva Da Rosa Fabricia, 2012. "Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil," Contaduría y Administración, Accounting and Management, vol. 57(2), pages 159-184, abril-jun.
    5. 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.
    6. 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.
    7. Palea, Vera, 2015. "Journal Rankings and the Sustainability of Diversity in Accounting Research," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201546, University of Turin.
    8. 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.
    9. van Veen-Dirks, Paula, 2005. "Management control and the production environment: A review," International Journal of Production Economics, Elsevier, vol. 93(1), pages 263-272, January.
    10. PETE Stefan & CARDOS Ildiko Reka, 2010. "A Managerial And Cost Accounting Approach Of Customer Profitability Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 570-576, July.

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