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Research Opportunities in Management Accounting
Oleh:
Kaplan, Robert S.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Management Accounting Research vol. 5 (1993)
,
page 1-14.
Topik:
MANAGEMENT ACCOUNTING
;
research opportunities
;
management accounting
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ36.1
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
In this essay, I will offer some personal views on what I consider to be the more and less promising opportunities for research in management accounting. I will illustrate my views by emphasizing the areas in which I have had direct involvement, such as activity - based costing and performance measurement, and spend less time, except by brief references, to areas in which I have had less direct experience, such as research in management control systems or incentive compatibility. Also, I will comment on research methods that I have personally used at some time during the past couple of decades, but will not discuss research methods, such as surveys and controlled experiments, that I have not used. Thus, this essay contains personal observations on the research I consider most promising for management accounting, but is not intended as a comprehensive or objective review of all contemporary research in management accounting.
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