Development of Cost and Management Accounting Ideas in the Nordic Countries

Näsi, Salme; Rohde, Carsten

doi:10.1016/s1751-3243(06)02023-2

Cited by 14 publications

(15 citation statements)

References 46 publications

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“… studies on Japanese MA (see Shields et al 1991; Daniel and Reitsperger 1992; Chow et al 1996) and MA practices in other highly developed Asian economies 1 (see Harrison 1992, 1993; Chow et al 1999) studies on Western Europe (see Wagenhofer 2006; Näsi and Rohde 2007) studies on MA in transitional and emerging economies (see Joshi 2001; Luther and Longden 2001; Waweru et al 2004). …”

Section: Regional Clusters Within the Cma Literaturementioning

confidence: 99%

Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions

Endenich¹,

Brandau²,

Hoffjan³

2011

Australian Accounting Review

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Comparative Management Accounting research has explored the applications, transferability and cross‐country adaptation of management accounting practices since the early 1990s. These efforts have been triggered by findings indicating that the adoption of foreign management accounting techniques generates comparative advantages in environments characterised by increasing global business competition. However, the literature on Comparative Management Accounting is heterogeneous in terms of its methods and theory and tends to focus on a great variety of practices and instruments. Therefore, this paper reviews the existing literature, elaborating on the dimensions of comparative research in management accounting. In addition, it provides insights into shortcomings and developments in the field and identifies directions for future research and implications for corporate practice.

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Section: Regional Clusters Within the Cma Literaturementioning

confidence: 99%

Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions

Endenich¹,

Brandau²,

Hoffjan³

2011

Australian Accounting Review

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“…Consequently, researchers have been interested in collaborating with organizations, and research has often been case-study-based with frequent concerns about relevance and business-orientation (Jönsson and Mouritsen, 2005, 7-9). Näsi and Rohde (2007) At the beginning, management accounting research involved conceptual analysis, offering normative guidance and calculation models. Since the 1980s, a large body of research can be characterized as work seeking to interpret the various tasks and roles of management accounting and accountants in their social and organizational contexts by means of a hermeneutic, interpretive approach (see Näsi and Rohde, 2007, 1112-1113Näsi andNäsi, 1997 and2013).…”

Section: Literature Reviewmentioning

confidence: 99%

Emerging diversity in management accounting research

Kihn

Näsi

2017

JAOC

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Purpose-Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The objective of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. We also briefly compare findings over time and with other progress studies. Design/methodology/approach-A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed. Findings-The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times, so it has been possible to cover a wide range of cost, management accounting, and other topics, and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research. Research limitations/implications-While our analysis is limited to doctoral research in Finland, the results should be relevant in advancing our understanding of the development of management accounting research. Practical implications-Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting. Social implications-Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline, and make management accounting a significant academic field of research today. Originality/value-The paper contributes to current research on management accounting change via analysis of a sample of doctoral dissertations.

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“…In addition, many studies carried out in order to trace the development of management accounting and the history of management accounting, (Spraakman, 1999;Fleischman, Tyson, 2006;Okano, Suzuki, 2006;Näsi, Rohde, 2006;Ahmad B. Abdel-Maksoud, 2004;Strauss 1992;Spraakman, Margret, 2005). Other studies investigated the influence of the external and internal factors on the extent of usage of MAPs, and the benefit of using these practices by using a variety of theories such as an institutional theory, (Hussain & Gunasekaran, 2002) and a contingency theory (Flacke & Segbers, 2005;Fry, et al, 1995;Burns, et al, 2004;Ashton, et al, 1995;Silvola, 2005;Haldma & Laats, 2002;Abdel-Kader & Luther, 2008; and others.…”

Section: Materials Studiedmentioning

confidence: 99%

An Exploratory Study of the Level of Sophistication of Management Accounting Practices in Jordan

Sleihat¹,

Al-Nimer²,

Almahamid³

2012

IBR

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Purpose -The research aims to provide a view of the present role of management accounting to identify the extent of usage of management accounting practices (MAPs) and finally to determine the sophistication level of MAPs by employing International Federation of Accountants model (IFAC) in the Jordanian financial sector. Design/methodology/approach -To attain these objectives, the research used the questionnaire method 64 valid questionnaires were returned, giving a 67.3% response rate. Descriptive statistical analysis was used to analyse the responses. Findings -Regarding the life-cycle stages, it was revealed that 67.2% of the respondent companies are located in the first two stages. The research reported that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In general, the research revealed that budgeting practices and financial measures are heavily used, and there is a lack of usage of decision making practices and strategic analysis practices. Concerning the sophistication level of MAPs, the research revealed that almost all of the Jordanian financial sector companies are located in the first stage by 64.1% and 29.7% of companies in the second stage based on the IFAC model, thus indicating the simplicity of information that they require. This, in turn, reflects the simplicity of practices that are used in the Jordanian financial sector. Originality/valueProvides a broad overview of management accounting practices in the Jordanian financial sector, indicates is a lack of using MAPs in the developing countries, and indicates the improvement which would take place in the Jordanian financial sector in terms of the adoption of more sophisticated or advance MAPs.

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Development of Cost and Management Accounting Ideas in the Nordic Countries

Cited by 14 publications

References 46 publications

Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions

Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions

Emerging diversity in management accounting research

An Exploratory Study of the Level of Sophistication of Management Accounting Practices in Jordan

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