1 Introduction
2 The approach to the literature
2.1 The initial three steps
Operations management journals | Number of articles |
---|---|
Intl. J. of operations and production management | 2 |
J. of operations management | 3 |
Intl. J. of production economics | 9 |
Production and operations management | 5 |
Intl. J. of production research | 5 |
Production planning and control | 3 |
Total number of articles | 27 |
Management accounting journals | Number of articles |
---|---|
J. of accounting research | 1 |
Accounting review | 2 |
Accounting, organizations and society | 4 |
Critical perspectives on accounting | 4 |
British accounting review | 2 |
Management accounting research | 10 |
Contemporary accounting research | 1 |
Abacus | 1 |
Accounting and business research | 1 |
Accounting forum | 1 |
Accounting, auditing and accountability journal | 3 |
J. of accounting and public policy | 1 |
J. of accounting and economics | 1 |
Total number of articles | 32 |
Identity number | Publication year | OM articles | Excluded due to |
---|---|---|---|
1 | 1991 | Bakke, N. A., & Hellberg, R. (1991). Relevance lost? A critical discussion of different cost accounting principles in connection with decision making for both short and long term production scheduling. International Journal of Production Economics | |
2 | 1991 | Datar, S., Kekre, S., Mukhopadyay, T., & Svaan, E. (1991). Overloaded overheads: Activity-based cost analysis of material handling in cell manufacturing. Journal of Operations Management | |
3 | 1993 | Handfield, R. B. (1993). A resource dependence perspective of just-in-time purchasing. Journal of Operations Management | Purchasing phase |
4 | 1994 | Bhimani, A. (1994). Modern cost management: Putting the organization before the technique. International Journal of Production Economics | |
5 | 1994 | Corbey, M. (1994). On the availability of “relevant costs” information in operations management. International Journal of Production Economics | |
6 | 1996 | Chang, D., & Lee, S. M. (1996). The impact of critical success factors of JIT implementation on organizational performance. Production Planning and Control | |
7 | 1997 | Ghalayini, A. M., Noble, J. S., & Crowe, T. J. (1997). An integrated dynamic performance measurement system for improving manufacturing competitiveness. International Journal of Production Economics | |
8 | 1997 | Tayles, M., & Walley, P. (1997). Integrating manufacturing and management accounting strategy: Case study insights. International Journal of Production Economics | |
9 | 1999 | Philipoom, P. R., & Fry, T. D. (1999). Order review/release in the absence of adherence to formal scheduling policies. Journal of Operations Management | |
10 | 1999 | Spedding, T. A., & Sun, G. Q. (1999). Application of discrete event simulation to the activity based costing of manufacturing systems. International Journal of Production Economics | |
11 | 2000 | Busby, J. S., & Williamson, A. (2000). The appropriate use of performance measurement in non-production activity: The case of engineering design. International Journal of Operations and Production Management | Product development phase |
12 | 2005 | Kirche, E., & Srivastava, R. (2005). An ABC-based cost model with inventory and order level costs: A comparison with TOC. International Journal of Production Research | |
13 | 2006 | Stevenson, M., & Hendry, L. C. (2006). Aggregate load-oriented workload control: A review and a re-classification of a key approach. International Journal of Production Economics | Not addressing accounting |
14 | 2006 | Umble, M., Umble, E., & Murakami, S. (2006). Implementing theory of constraints in a traditional japanese manufacturing environment: The case of hitachi tool engineering. International Journal of Production Research | Implementation of TOC |
15 | 2007 | Bendoly, E., Rosenzweig, E. D., & Stratman, J. K. (2007). Performance metric portfolios: A framework and empirical analysis. Production and Operations Management | |
16 | 2008 | Chen, C.-C. (2008). An objective-oriented and product-line-based manufacturing performance measurement. International Journal of Production Economics | |
17 | 2008 | Sarmah, S. P., Acharya, D., & Goyal, S. K. (2008). Coordination of a single-manufacturer/multi-buyer supply chain with credit option. International Journal of Production Economics | Supply chain |
18 | 2008 | Woo, J., Kulvatunyou, B., & Cho, H. (2008). Allocation of manufacturers through internet-based collaboration for distributed process planning. International Journal of Production Research | Design and planning phase |
19 | 2009 | Hall, J. M., Kopalle, P. K., & Pyke, D. F. (2009). Static and dynamic pricing of excess capacity in a make-to-order environment. Production and Operations Management | Pricing |
20 | 2009 | H’Mida, F., & Vernadat, F. (2009). A constraint approach (flexible CSP) for alternative cost estimation of a mechanical product. International Journal of Production Research | Design process and product development |
21 | 2011 | Filomena, T. P., Anzanello, M. J., Neto, F. J. K., Duffey, M., & Campos-Nanez, E. (2011). Manufacturing feature-based cost management system: A case study in brazil. Production Planning and Control | |
22 | 2012 | Jabali, O., Van Woensel, T., & De Kok, A. G. (2012). Analysis of travel times and CO2 emissions in time-dependent vehicle routing. Production and Operations Management | Transportation and CO2 emissions |
23 | 2012 | Ortega, C. H., Garrido-Vega, P., & Machuca, J. A. D. (2012). Analysis of interaction fit between manufacturing strategy and technology management and its impact on performance. International Journal of Operations and Production Management | |
24 | 2012 | Paksoy, T., Özceylan, E., & Gökçen, H. (2012). Supply chain optimisation with assembly line balancing. International Journal of Production Research | |
25 | 2013 | Arya, A., Gong, N., & Ramanan, R. N. (2014). Quality testing and product rationing by input suppliers. Production and Operations Management, | |
26 | 2013 | Shan, J., & Zhu, K. (2013). Inventory management in china: An empirical study. Production and Operations Management | |
27 | 2014 | Darlington, J., Francis, M., Found, P., & Thomas, A. (2015). Design and implementation of a drum-buffer-rope pull-system. Production Planning and Control |
Publication year | MA articles | Excluded due to | |
---|---|---|---|
28 | 1985 | Berry, A. J., Capps, T., Cooper, D., Ferguson, P., Hopper, T., & Lowe, E. A. (1985). Management control in an area of the NCB: Rationales of accounting practices in a public enterprise. Accounting, Organizations and Society | |
29 | 1988 | Banker, R. D., Datar, S. M., & Kekre, S. (1988). Relevant costs, congestion and stochasticity in production environments. Journal of Accounting and Economics | |
30 | 1994 | Hoque, Z., & Hopper, T. (1994). Rationality, accounting and politics: A case study of management control in a bangladeshi jute mill. Management Accounting Research | |
31 | 1999 | Arnold, P. J. (1999). From the union hall: A labor critique of the new manufacturing and accounting regimes. Critical Perspectives on Accounting | |
32 | 1999 | Jazayeri, M., & Hopper, T. (1999). Management accounting within world class manufacturing: A case study. Management Accounting Research | |
33 | 2000 | Mia, L. (2000). Just-in-time manufacturing, management accounting systems and profitability. Accounting and Business Research | |
34 | 2000 | Reid, G. C., & Smith, J. A. (2000). The impact of contingencies on management accounting system development. Management Accounting Research | |
35 | 2001 | Emsley, D. (2001). Redesigning variance analysis for problem solving. Management Accounting Research | |
36 | 2001 | Uddin, S., & Hopper, T. (2001). A bangladesh soap opera: Privatisation, accounting, and regimes of control in a less developed country. Accounting, Organizations and Society | |
37 | 2002 | Lin, Z. J., & Yu, Z. (2002). Responsibility cost control system in china: A case of management accounting application. Management Accounting Research | |
38 | 2004 | Gordon, E. A., & Joos, P. R. (2004). Unrecognized deferred taxes: Evidence from the U.K. Accounting Review | Not production environments |
39 | 2005 | Abernethy, M. A., & Bouwens, J. (2005). Determinants of accounting innovation implementation. Abacus | |
40 | 2005 | Abernethy, M. A., Horne, M., Lillis, A. M., Malina, M. A., & Selto, F. H. (2005). A multi-method approach to building causal performance maps from expert knowledge. Management Accounting Research | |
41 | 2006 | Tan, H., & Jamal, K. (2006). Effect of accounting discretion on ability of managers to smooth earnings. Journal of Accounting and Public Policy | External communication |
42 | 2007 | Ahrens, T., & Mollona, M. (2007). Organisational control as cultural practice-A shop floor ethnography of a sheffield steel mill. Accounting, Organizations and Society | |
43 | 2007 | Al-Omiri, M., & Drury, C. (2007). A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research | |
44 | 2007 | Emsley, D., & Kidon, F. (2007). The relationship between trust and control in international joint ventures: Evidence from the airline industry. Contemporary Accounting Research | Joint ventures |
45 | 2007 | Lowe, A., & Koh, B. (2007). Inscribing the organization: Representations in dispute between accounting and production. Critical Perspectives on Accounting | |
46 | 2008 | Armstrong, P. (2008). Calling out for more: Comment on the future of interpretive accounting research. Critical Perspectives on Accounting | Not production environment |
47 | 2008 | Kobelsky, K. W., Richardson, V. J., Smith, R. E., & Zmud, R. W. (2008). Determinants and consequences of firm information technology budgets. Accounting Review | Not production environment |
48 | 2008 | Moilanen, S. (2008). The role of accounting and an intermediate subsidiary in the management control system. Management Accounting Research | Not production environment |
49 | 2008 | Sandelin, M. (2008). Operation of management control practices as a package-A case study on control system variety in a growth firm context. Management Accounting Research | Not production environment |
50 | 2009 | Archel, P., Husillos, J., Larrinaga, C., & Spence, C. (2009). Social disclosure, legitimacy theory and the role of the state. Accounting, Auditing and Accountability Journal | |
51 | 2009 | McLean, T. (2009). The measurement and management of human performance in seventeenth century English farming: The case of henry best. Accounting Forum | Not production environment |
52 | 2009 | Nagar, V., Rajan, M. V., & Saouma, R. (2009). The incentive value of inventory and cross-training in modern manufacturing. Journal of Accounting Research | |
53 | 2009 | Sarens, G., De Beelde, I., & Everaert, P. (2009). Internal audit: A comfort provider to the audit committee. British Accounting Review | Auditing |
54 | 2010 | Abdel-Maksoud, A., Cerbioni, F., Ricceri, F., & Velayutham, S. (2010). Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms. British Accounting Review | |
55 | 2010 | Kornberger, M., & Carter, C. (2010). Manufacturing competition: How accounting practices shape strategy making in cities. Accounting, Auditing and Accountability Journal | Strategies |
56 | 2011 | Parker, L. (2011). University corporatisation: Driving redefinition. Critical Perspectives on Accounting | Not production environment |
57 | 2012 | Fraser, M. (2012). Fleshing out an engagement with a social accounting technology. Accounting, Auditing and Accountability Journal | Not production environment |
58 | 2013 | Fullerton, R. R., Kennedy, F. A., & Widener, S. K. (2013). Management accounting and control practices in a lean manufacturing environment. Accounting, Organizations and Society | |
59 | 2014 | Deville, A., Ferrier, G. D., & Leleu, H. (2014). Measuring the performance of hierarchical organizations: An application to bank efficiency at the regional and branch levels. Management Accounting Research | Bank sector |
2.2 Classification scheme
2.2.1 Paradigm classifications
2.2.2 Theory classifications
2.2.3 Method classifications
Article characteristics
|
Descriptives |
Author |
Year |
Title |
Keywords |
Paradigm characterizing the article |
Paradigm |
Purpose |
Theoretical perspective |
Theory |
Problematizations of management accounting in production environments |
Context |
Origin |
Industry |
Type of production |
Production environment |
Practices |
Methodology |
Research approach |
Data collection strategy |
Variables |
Level of analysis |
Tools for analysis |
Overall findings |
Practical solutions |
Conclusions |
Contributions |
Research agenda |
2.2.4 Contextual classifications
2.3 Processing articles
Underlying research assumptions | Examples from the literature | 1st level coding | 2nd level coding | 3rd level coding | Emerging patterns |
---|---|---|---|---|---|
(a) | |||||
Paradigms | “…as the extent of lean manufacturing strategy increases, so does [employe empowerment].”: (Fullerton et al. 2013, p. 62). MA functionalist | Paradigm classification (See Table 5) | Forces outside the organizations or value chains studied are seldom included in the research | The OM literature leans more toward objectivity, while the MA literature is more varied on the objective-subjective scale | Ontological stand points |
“…the firm was free to construct its own skewed depiction of reality.” (Archel et al. 2009, p. 1299). MA interpretative | Paradigm classification (See Table 5) | Social, economical, and political forces are often acknowledged | |||
“…provides evidence that it is possible to demonstrate linkages between carefully chosen portfolios to tactical, strategic, and financial metrics. (Bendoly et al. 2007, p. 257). OM functionalist | Paradigm classification (See Table 5) | Forces included are often estimated or simulated | |||
Show that major components of modern manufacturing processes, such as inventory management and cross-training, play a significant control role (Nagar et al. 2009). MA functionalist | Reasons for undertaking research are often legitimized by developing models, testing and extending theory | The MA literature often aims to understand the phenomenon, test theoretical statements, develop models, or extend theory. In contrast, the OM literature often tries to develop a technique or formula for implementation in operational activities to optimize or solve a problem and provide a solution | Stated research questions | ||
Understand how control operated at the level of practise and to explain why the systems of control worked in the ways they appeared to do (Hoque and Hopper, 1994). MA interpretative | Reasons for undertaking research are often legitimized by testing, scrutinizing and extending theory | ||||
Investigate the impact of enterprise software and scientific management approaches on operational performance (Shan and Zhu 2013). OM functionalist | Reasons for undertaking research are often legitimized by (often) a practical need of a solution to a specific problem | ||||
Explore how management accounting can be designed to improve problem solving at operational levels (Emsley, 2001). MA functionalist | Research purpose (See Table 6) | Explore often aims to research a relatively known area of Knowledge | Explore seems to have different meanings within the two paradigms, where the (un)known area of knowledge is a divider between them | Terminology | |
Understand management accounting in practice and evaluate explanation for why current practices occur (Berry et al. 1985). MA interpretative | Research purpose (See Table 6) | When the area of knowledge are rather unknown, explorative purposes are articulated in a greater extent | |||
Explore and confirm the interaction fit between a set of managerial practices from manufacturing strategy and another set from technology management and the link of this fit to operational performance (Ortega et al. 2012). OM functionalist | Research purpose (See Table 6) | Explore often aims to research a relatively known area of Knowledge | |||
(b) | |||||
Theories | Acceptance of accounting systems as contingent on the subunit managers involvement in the design of accounting systems (Abernethy and Bouwens 2005). MA functionalist | Theoretical perspectives (see Table 7) | Theories are often present to declare for the assumptions within the research | The MA literature often has not comprehended variables and interrelationships as fixed; it has included external factors in the research. In contrast, the OM literature has often comprehended fixed variables and relationships that can be predicted and, hence, controlled. In addition, logic acts as a substitute for theoretical perspectives in some functionalist MA and OM articles | The role of theory in research |
“The anthropological method (and genre) for the study of culture, can be very useful for producing longitudinal observations of organisational everyday life…” (Ahrens and Mollona 2007, p. 307). MA interpretative | Theoretical perspectives (see Table 7) | Theories are often used to illuminate and understand aspects of organizational life | |||
Establish links between managerial practices and technology, and operational performance (Ortega et al. 2012). OM functionalist | Theoretical perspectives (see Table 7) | Relationships are often sought between variables that can be predicted and controlled by learning on logics and previous research | |||
Changes in production environments changes management accounting conditions, requires cross disciplinary thinking to design MAS in congruence with new control requirements (Abdel-Maksoud et al. 2010). MA functionalist | Problematizations of management accounting (see Table 8) | Management accounting is often problematized as a starting point by focusing on questionable or insufficient assumptions to extend theory | The problematization of management accounting differs as OM research aims to solve the problem, and MA research also aims to develop theory | Perceptions of management accounting in research | |
Management was using annual reports to legitimize the production processed by selecting a discourse which highlights the beneficial effects of flexibility (Archel et al. 2009). MA interpretative | Problematizations of management accounting (see Table 8) | Management accounting problematizations often set the scene as well as end by highlighting problems and issues by and/or facing management accounting | |||
The relationship between strategy and technology and its impact on performance have been studied from business strategy perspective, thus neglecting manufacturing strategy perspective (Ortega et al. 2012). OM functionalist | Problematizations of management accounting (see Table 8) | Management accounting is often problematized as a central concern as a starting point in the articles which is to be solved | |||
(c) | |||||
Methods | There were no significant differences in the responses between these two groups of ABC adopters. […] There was no evidence of non-response bias. (Al-Omiri and Drury 2007, p. 410). MA functionalist | Methods for collecting and analyzing data (See Table 9) | The functionalist research are often including humans but are trying to eliminate outliers from the survey data | The presence or absence of the researcher is a distinguisher between the two fields, where the researcher in the functionalist paradigm is more disconnected from the whole research process than in the interpretive paradigm when it comes to gathering and analyzing data | The researcher role |
“The data was gathered over seven months […] direct observations of work processes and the shadowing of key personnel […] topics selected for discussion […]” (Hoque and Hopper 1994, p. 3). MA interpretative | Methods for collecting and analyzing data (See Table 9) | Interpretative research are keener on including two-way communication into the research | |||
“A hypothetical job-shop was modelled […] We chose to model an 8-department shop with three identical machines per department.” (Philipoom and Fry 1999, p. 330). OM functionalist | Methods for collecting and analyzing data (See Table 9) | The (un)certainty characterizing the production environment are seldom addressed. Rather, the production is often ascribed as a “one-thing” process | |||
A next logical research step would be to […] including additional aspects of the informal organization (Fullerton et al. 2013, p. 66). MA functionalist | Research finding and paths forward (See Table 10) | The findings are often related to the theoretical framework to confirm or question theory or theoretical assumptions | The MA literature presents theory-oriented problems with management accounting in production environments, whereas the OM literature set out with a management accounting problem which the studies aimed to fix (problem solving-oriented) | The research orientations | |
“This paper is not arguing that WCM is a panacea for company ills, or is it necessarily the only approach or reform that will lead to similar accounting changes. What is WCM is variable and malleable.” (Jazayeri and Hopper, 1999, p. 295). MA interpretative | Research finding and paths forward (See Table 10) | The findings often develop theory with practical connotations in terms of heterogeneity in social life | |||
A mathematical model was developed providing optimal solutions to managerial decision problems (Paksoy et al. 2012). OM functionalist | Research finding and paths forward (See Table 10) | The findings often offer a solution to a stated problem |
Functionalist (17 articles) | Interpretive (1 article) | |
---|---|---|
Operations management
| ||
Bakke and Hellberg (1991) | Bhimani A (1994) | |
Datar et al. (1991) | ||
Corbey (1994) | ||
Chang and Lee (1996) | ||
Ghalayini et al. (1997) | ||
Tayles and Walley (1997) | ||
Philipoom and Fry (1999) | ||
Spedding and Sun (1999) | ||
Kirche and Srivastava (2005) | ||
Bendoly et al. (2007) | ||
Chen (2008) | ||
Filomena et al. (2011) | ||
Ortega et al. (2012) | ||
Paksoy et al. (2012) | ||
Arya et al. (2014) | ||
Shan and Zhu (2013) | ||
Darlington et al. (2015) |
Functionalist (11 articles) | Interpretive (7 articles) | Radical Humanist (1 article) |
---|---|---|
Management accounting
| ||
Banker et al. (1988) | Berry et al. (1985) | Uddin and Hopper (2001) |
Mia (2000) | Hoque and Hopper (1994) | |
Reid and Smith (2000) | Arnold (1999) | |
Emsley (2001) | Jazayeri and Hopper (1999) | |
Lin and Yu (2002) | Ahrens and Mollona (2007) | |
Abernethy and Bouwens (2005) | Lowe and Koh (2007) | |
Abernethy et al. (2005) | Archel et al. (2009) | |
Al-Omiri and Drury (2007) | ||
Nagar et al. (2009) | ||
Abdel-Maksoud et al. (2010) | ||
Fullerton et al. (2013) |
Research purpose | OM | MA |
---|---|---|
Exploratory | 6 | 7 |
Explanatory | 9 | 9 |
Descriptive | 3 | 3 |
3 Results of literature on management accounting in production environments
3.1 Paradigms in the reviewed literature
3.1.1 Two main paradigms in the reviewed literature
3.1.2 Research purposes in the reviewed literature
3.2 Theories in the reviewed literature
3.2.1 Theories within the reviewed articles
OM | MA | MA | |
---|---|---|---|
Philosophy of science | Positivism | Positivism | Hermeneutics |
Theories in each field and paradigm
| |||
Theory | Contingency theory | Principal-agent theory | Institutional theory |
Logical argumentation | Contingency theory | Actor network theory | |
Logical argumentation | Practice theory | ||
Legitimacy theory | |||
Contingency theory |
3.2.2 Research problematizations of management accounting
OM | Author | Point of departure | Conclusion |
---|---|---|---|
Problematization of management accounting in production environments
| |||
Too focused on short term | Bakke and Hellberg (1991) | X | |
Too simplified | Kirche and Srivastava (2005) | X | |
Need flexibility | X | ||
Feedback loop neglected | X;X | ||
Wrong signals to managers | Datar et al. (1991) | X | |
Poor system causes loss in competition | Tayles and Walley (1997) | X | |
Dysfunctional, ambiguous, or insufficient measures | X;X;X;X | ||
Too late | X;X | ||
Too aggregated | Spedding and Sun (1999) | X | |
Inaccurate | X;X;X | ||
A preconception that MA has a pre-existing potential for fulfilling its role | Bhimani (1994) | X | X |
Not for factory floor | Ghalayini et al. (1997) | X | |
Insufficient for operational practices | X;X;X | ||
Non-visible information | Corbey (1994) | X | |
Manufacturing strategy perspective neglected in the study of strategy and technology relationship | Ortega et al. (2012) | X |
MA | Author | Point of departure | Conclusion |
---|---|---|---|
Target and measure not aligned | Emsley (2001) | X | |
Tension between managerial levels | Abernethy and Bouwens (2005) | X | |
Top-down models | Abernethy et al. (2005) | X | |
Produce “accounting facts” | Lowe and Koh (2007) | X | |
Insignificant accounting reports | Berry et al. (1985) | X | |
Too far from reality due to strict central control | Hoque and Hopper (1994) | X | |
Useless or not worth the effort to use | X;X | ||
Accounting becomes taken for granted | Ahrens and Mollona (2007) | X | |
Lean beneficial for all | Archel et al. (2009) | X | |
MA needs to adapt to changes in OM | X;X | ||
Unknown links between factors | Al-Omiri and Drury (2007) | X | |
Too simple calculations and neglect of important variables | Banker et al. (1988) | X | |
Decoupled management accounting system | Berry et al. (1985) | X | |
Slack built into budgets | Hoque and Hopper (1994) | X | |
Include more aspects when analyzing production process | Nagar et al. (2009) | X | |
OM and MA as two competing groups | Lowe and Koh (2007) | X | |
Inadequate and uncritical assumptions in MA field | X;X;X;X;X |
3.3 Methods in the reviewed literature
3.3.1 Data collection strategies and analytical tools
Identified research methods | Occurrence in OM | Occurrence in MA |
---|---|---|
Statistics | Yes | Yes |
Formulas and/or calculations | Yes | Yes |
Interviews | Yes | Yes |
Meeting attendance | – | Yes |
Model development | Yes | Yes |
Observations | – | Yes |
Shadowing | – | Yes |
Archival review | Yes | Yes |
Survey | Yes | Yes |
Simulation | Yes | – |
3.3.2 Management accounting findings and paths forward in reviewed literature
OM | MA |
---|---|
Research findings and research agendas provided in the reviewed literature | |
Causality
|
Causality
|
Providing tangible links | Providing theoretical causality to be applied in practice |
Practical demonstrations | |
Solution-oriented
|
Determined in findings
|
Providing script for success | Provides aspects crucial to consider |
Providing best practices | Interaction promoted |
Interaction promoted | |
Alternative roles
| |
Weaknesses with the conventional role | |
Identifying practical problems | |
Identifying informal roles |
4 Discussion
Underlying assumptions in the literature | Consequences for research about management accounting in production environments | Research paths forward on management accounting in production environments |
---|---|---|
Underlying research assumptions, consequences for research and paths forward | ||
Paradigms
| ||
Ontological standpoints | Signals what is to be considered important, what can be expected from research and what research contributions that can/should be made in each field | Address attitudes and perceptions regarding management accounting’s intended role in production environments |
Stated research questions | ||
Terminology | ||
Theories
| ||
Role of theory in research | Signals what is to be considered acceptable research, and what type of knowledge that can be gained in each field | Address management accounting shortcomings by considering different theoretical understandings |
View of management accounting in research | ||
Methods
| ||
Researcher role | Signals what is to be considered feasible research, what is to be attained and which answers are deemed insufficient in each field | Address management accounting in production environments by incorporating practicing production members |
Research orientation |