Vogues in management accounting research

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dc.contributor.author Carmona, Salvador
dc.contributor.author Gutiérrez, Isabel
dc.contributor.editor Universidad Carlos III de Madrid. Departamento de Economía de la Empresa
dc.date.accessioned 2010-01-20T10:47:55Z
dc.date.available 2010-01-20T10:47:55Z
dc.date.issued 1998-03
dc.identifier.uri http://hdl.handle.net/10016/6545
dc.description.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.
dc.format.mimetype application/pdf
dc.language.iso eng
dc.relation.ispartofseries UC3M Working papers. Business Economics
dc.relation.ispartofseries 98-31-03
dc.rights Atribución-NoComercial-SinDerivadas 3.0 España
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.title Vogues in management accounting research
dc.type workingPaper
dc.subject.eciencia Empresa
dc.rights.accessRights openAccess
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