Managerialist studies in management accounting: 1990-2014

Teemu Malmi*

*Corresponding author for this work

Research output: Contribution to journalReview ArticleScientificpeer-review

7 Citations (Scopus)

Abstract

This article provides a review of managerialist studies in management accounting, as presented in ten leading accounting journals over the past 25 years. The review covers both interventionist and non-interventionist studies in which at least one of the aims is to directly support or help organizational decision-making and control. Non-interventionist research reviewed is descriptive or conceptual in nature, or develops models, algorithms or frameworks of managerial relevance. Interventionist research reviewed covers both traditional action research as well as studies applying the constructive research approach. The contribution of various strands of managerialist research is assessed and the potential of this kind of research in management accounting for the future is discussed.

Original languageEnglish
Pages (from-to)31–44
JournalManagement Accounting Research
Volume31
DOIs
Publication statusPublished - Jun 2016
MoE publication typeA2 Review article in a scientific journal

Keywords

  • Constructive research approach
  • Interventionist research
  • Literature review
  • Managerial relevance
  • Managerialist studies

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