Towards Implementation of Sociology Theory in Management Accounting Research

Abstract

This article aims to give another perspective for Management accounting scholars to potentially implementsociology theories in theirs accounting researchers. Traditionally, accounting researchers have beenconducted relying on accounting theory, management theory, economic theory and psychological theory.However, in line with popularity academic research that involves the interdisciplinary field of study, it is,therefore, open possibility to adopt another perspective of theory from a related discipline. SinceManagement accounting discipline is closely associated with the organization and behavior of an individualwithin the organization, sociology theory is considered fit to be adopted. This article will figure out potentialresearch in management accounting discipline using framework sociology theory.