Social research evolution in management accounting : reflection using Bunge’s theory

Abstract

Actually Management Accounting is considered for an important group of researchers as a social science. This is a consequence of an evolution from an economic view to social-oriented perspectives. Following Mario Bunge’s theory, we establish that break point in 1980s. Until 1980s, the accounting research was dominated by an economic analysis with both utilitarian and cognitive objectives. The scientific growth was in surface, without any relevant change in the foundations of Management Accounting. The development of new concerns regarding social implications promotes a growth in-depth in the 1980s. Socio-economic analysis, both in interpretative and critical research, is developed following utilitarian and cognitive objectives. We defend that Management Accounting, to consolidate its status as a social science, needs an evolutionary, reflexive and trans-disciplinary thinking, in both theoretical and empirical dimension. Utilitarian and cognitive approaches must be developed and in a coordinated way. Dialogue between different theoretical perspectives will support the utilitarian objective. Dialogue between different methods and findings, in particular case studies, will contribute to both utilitarian and cognitive dimensions