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. Utilitar ian 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.

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

“…Accordingly, MA techniques are introduced and adopted not because of their economic necessity but rather as a consequence of coercive, mimetic or normative pressures (see DiMaggio and Powell 1983; Berry et al 1985). MA research since the 1980s has relied increasingly on sociological explanations (see Barrachina et al 2004) and a closer examination of the Institutional Theory framework within CMA would provide a promising foundation for future studies. In this context, principal‐agent frameworks could be helpful because they might assist researchers in gaining more insight into country‐specific styles and aims of MA, helping to clarify how incentive structures are linked to different institutional conditions.…”

Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri

“…Kalau demkian, apa itu akuntansi sosial? Definisi sosial accounting, seperti yang dikutip oleh Gaffikin (2008:200) (Barrachina, et al, 2004). Sehubungan dengan fungsi akuntansi sebagai alat untuk pengambilan keputusan (decision usefulness theory) dan sebagai alat pertanggung jawaban (stewardship theory), maka dari definisi tersebut, dapat ditarik kesimpulan bahwa akuntansi sosial adalah modifikasi dari akuntansi konvensional yang bertujuan untuk menganalisis dan memecahkan masalah yang berhubungan dengan masalah sosial dan memberikan pertanggung jawaban kepada public.…”

Management Accounting Journals: Um Olhar Sobre Temas, Objetos E Métodos

“…Estas discussões vão desde as barreiras para o estabelecimento do conhecimento até ideias sobre os futuros passos da pesquisa em contabilidade gerencial. Neste contexto, Barrachina, Ripoll, Gago (2004) defendem que para a contabilidade gerencial consolidar-se como uma ciência social, precisa de uma evolução, reflexão e um pensamento transdisciplinar, tanto na dimensão teórica quanto na prática. Para a contabilidade gerencial avançar, Shields (2015) complementa que a pesquisa nesta área se aperfeiçoaria se houvesse mais estudos comparáveis com resultados consistentes.…”