Online from: 2004
Subject Area: Accounting and Finance
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|Title:||Research in management accounting innovations: An overview of its recent development|
|Author(s):||Nur Haiza Muhammad Zawawi, (Department of Accounting and Finance, University of Malaysia Terengganu, Kuala Terengganu, Malaysia School of Accounting, La Trobe University, Melbourne, Australia), Zahirul Hoque, (School of Accounting, La Trobe University, Melbourne, Australia)|
|Citation:||Nur Haiza Muhammad Zawawi, Zahirul Hoque, (2010) "Research in management accounting innovations: An overview of its recent development", Qualitative Research in Accounting & Management, Vol. 7 Iss: 4, pp.505 - 568|
|Keywords:||Accounting research, Innovation, Management accounting|
|Article type:||General review|
|DOI:||10.1108/11766091011094554 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
|Acknowledgements:||The authors thank participants of the 2nd New Zealand Management Accounting Conference, 20-21 November 2008, for their useful comments. They are also grateful to the Editor and the two anonymous reviewers for their helpful and constructive comments.|
Purpose – The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on MAIs and the recent time period covered. In this paper, MAIs refer to the adoption of “newer” or modern forms of management accounting systems such as activity-based costing (ABC), activity-based management, time-driven ABC, target costing, and balanced scorecards.
Design/methodology/approach – The paper presents a review of findings from journal articles published in 22 notable accounting journals.
Findings – The review finds that research on MAIs has intensified during the period 2000-2008, with the main focus on exploring the extent to which a host of organizational and environmental factors influence the implementation and use of MAIs in organizations. In addition, research on MAIs indicates the dominant use of sociological theories and increasing use of empirical/field studies.
Research limitations/implications – A literature review using a given set of accounting journals and search words used to identify relevant articles may overlook literature within the scope of the review. The paper concludes the importance of more research on MAIs by offering some directions for future research.
Originality/value – The paper's specific focus on MAIs and the recent time period offer the reader useful insights on management accounting research and theory.
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