Thoughts on Management Accounting Research at The Accounting Review's Centennial

• 成果类型: Review; Early Access
• 署名作者: Labro, Eva
• 署名单位: University of North Carolina; University of North Carolina Chapel Hill
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/TAR-2025-0481
• 发表日期: 2025
• 关键词: knowledge; FIRMS; field

摘要

On the occasion of The Accounting Review's centennial, I bring renewed urgency to the need for management accounting research to have practical relevance given the budgetary pressures on higher education. Practically relevant research is also relevant in the classroom. I present three ideas to increase the practical and teaching relevance of management accounting research. First, study the heterogeneity in management accounting practices across industries and embrace single-industry research deep dives. Second, focus on the role of management accounting in decision-making, planning, and forecasting. Third, explore the connections of management accounting with other subfields in accounting as well as other business disciplines.