Performance Management in der SSO

Fischer, Thomas M.; Hirsch, Stefan; Dornbusch, Daniel; Ollmann, Susanne; Schründer, Claus Peter; Vollmer, Marcell

doi:10.1007/978-3-658-13486-0_6

Cited by 1 publication

(1 citation statement)

References 11 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Another stream of literature on performance measures focuses on the design of performance measures in specific contexts. These contexts comprise specific company situations, such as transformations from product suppliers to providers of bundled solutions (Horv ath and Seiter, 2012) or internationalisation (Schüffel and Baldegger, 2015); specific functional areas, such as marketing (Losch et al, 2013), product development (Bender and Steven, 2015), shared service centres (Fischer et al, 2017) or human resources (Scherm and Pietsch, 2005); or entire sectors, such as the public sector (Burth and Hilgers, 2014) and the banking sector (Bielefeld and Maifarth, 2005). These papers, which usually have a conceptual character, have been published in both sub-periods, but almost exclusively in domestic journals.…”

Section: Management Accounting Researchmentioning

confidence: 99%

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

Endenich

Hoffjan

Krutoff

et al. 2020

JAOC

View full text Add to dashboard Cite

Purpose This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. Design/methodology/approach This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies. Findings The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally. Research limitations/implications The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge. Originality/value This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

show abstract