Management Accounting Research Papers

This over simplification and emphasis on the separate parts of the company creates a serious problem.

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I am currently working on the bibliography for the Journal of Accountancy, and there are many great old papers in there that are a joy to read. Cabell's Directory of Publishing opportunities in Accounting. Several people could get involved with this paper, similar to the idea above, and perhaps it could include several papers - Part I, II, III etc. I am out of my element here, but I think there's a paper in there somewhere. In 2001 Zimmerman criticized empirical managerial accounting research in the following paper.

The Accounting Review, NAA Bulletins and Harvard Business Review papers also provide good sources of old classic readings. This is a readings for graduates paper, but it might be better to call it "Broaden your perspective on accounting literature", or "Learn more to earn more", or "Learn from the past to save the future".

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They attempt to simplify and quantify complicated business situations at the profit center level.

These are people who have no special expertise in any particular industry or technology, but run the company using financial controls, portfolio concepts and a market-driven, follow-the-leader strategy.

Individual company interviews could generate additional papers. Perhaps Accounting Horizons, Issues in Accounting Education, and some other Journals would be interested. There have been at least four or five articles that ranked accounting journals. We don't share, cooperate, or communicate very well. We talk about teamwork, but we don't "walk the talk". Perhaps Hofstede's work could be used to shine some light on this behavioral issue.

E.'s business program for electrical engineers and several other programs including those at Goodyear, GM, Westinghouse, and R. Then a survey could be developed for say the Fortune 500 or 1000. Part of it is related to the vertical top down (silo or stovepipe, rather than flat) organization of universities and colleges. Here again I am out of the loop and out of my element, but I think there might be a potential article here.

Perhaps a paper like this would just show what we think we already know, but it would be interesting. A survey of faculty, editors, and reviewers might provide a way to research this idea, but there is a paper here for someone to write. We had to wait for them to be returned, check them out, read them or copy them and it was a time consuming pain. Now the web can serve as the ultimate reader for any accounting course. A paper like the following might provide a starting point: Amer, T., A.

I believe Issues would be interested in this as a follow-up paper. Nearly everything is on the web in an accessible data base and there are some great old and new classic articles that students could easily be exposed to as supplemental readings at no cost to them. Vangermeersch wrote about management accounting, and didn't advocate using the web, since e-journals were not available at that time. Conjectures regarding empirical managerial accounting research.