Publication: Vogues in management accounting research
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1998-03
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Abstract
There exists growing interest in investigating the status and evolution of accounting research. Despite our greater lore about the extant lines of inquiry in the accounting discipline, little is still known about the cross-national dynamics of accounting research ideas. This paper aims at addressing the ebb and flow of managernent accounting research fashions among national groupings of accounting scholars as well as the underlying reasons that differentiate earlier from later adopters of research fashions. Drawing on the institutional sociology and the managernent fashion literatures, definitions of both the accounting organizational field and fashions of research are firstly provided. Activity-Based Costing (ABC) exemplifies our understanding of managernent accounting research fashions. Our results found support for the notions that national communities with high research profile
(i) are less vulnerable to the effects of research fashions and (ii) are earlier adopters of research fashions than their counterparts with lower research profile. Lastly, we posit some suggestions for future work aiming at investigating the traveling of research ideas in the managernent accounting field.