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Assessing Empirical Research in Managerial Accounting: A Value-Based Management Perspective

Опубликовано на портале: 21-06-2006
Journal of Accounting and Economics. 2001.  Vol. 32. No. 1-3. P. 349-410 . 
This paper applies a value-based management framework to critically review empirical research in managerial accounting. This framework enables us to place the exceptionally diverse set of managerial accounting studies from the past several decades into an integrated structure. Our synthesis highlights the many consistent results in prior research, identifies remaining gaps and inconsistencies, discusses common methodological and econometric problems, and suggests fruitful avenues for future managerial accounting research.

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