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Detail
ArtikelResearch 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 artikelIn 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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