Management accounting relevance : Practice, variance and current research agenda
Other Title(s)
مراجعة مدى ملاءمة علم المحاسبة الإدارية : بالتركيز على انحراف الممارسة و أجندة البحث الحالية
Author
Source
University of Sharjah Journal of Humanities and Social Sciences
Issue
Vol. 14, Issue 1 (30 Jun. 2017), pp.1-33, 33 p.
Publisher
Publication Date
2017-06-30
Country of Publication
United Arab Emirates
No. of Pages
33
Main Subjects
Economics & Business Administration (Multidisciplinary)
Abstract EN
This paper aims to discuss the relevance of management accounting by considering the practice variance and current research agenda.
It also aims to review the relevant literature on management accounting and its alternative perspectives.
It provides a comprehensive basis for the research of management accounting change conducted in terms of theories used, influential factors, systems applied, dynamics and aspects of change.
This paper helps to understand the concerns of current mainstream in management accounting literature and the importance of this subject.
It introduces a comprehensive view about the relevance of institutional theory in the management accounting literature.
By reviewing a subset of the accounting literature published during the period 1980 - 2015, this paper updates accounting literature with a focus on management accounting research.
The study contributes to the existing accounting literature by presenting the discussions of management accounting change and alternative perspectives.
It also explains the possible application of different theoretical perspectives in the management accounting
American Psychological Association (APA)
al-Sharari, Nizar Muhammad. 2017. Management accounting relevance : Practice, variance and current research agenda. University of Sharjah Journal of Humanities and Social Sciences،Vol. 14, no. 1, pp.1-33.
https://search.emarefa.net/detail/BIM-841168
Modern Language Association (MLA)
al-Sharari, Nizar Muhammad. Management accounting relevance : Practice, variance and current research agenda. University of Sharjah Journal of Humanities and Social Sciences Vol. 14, no. 1 (Jun. 2017), pp.1-33.
https://search.emarefa.net/detail/BIM-841168
American Medical Association (AMA)
al-Sharari, Nizar Muhammad. Management accounting relevance : Practice, variance and current research agenda. University of Sharjah Journal of Humanities and Social Sciences. 2017. Vol. 14, no. 1, pp.1-33.
https://search.emarefa.net/detail/BIM-841168
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 20-32
Record ID
BIM-841168