مروری بر پژوهش‌های تعامل‌گرا و غیرمداخله‌گر در حسابداری مدیریت

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار گروه حسابداری دانشگاه تهران

2 دکتری حسابداری دانشگاه تهران-پردیس بین‌المللی کیش

چکیده

مقاله حاضر به بررسی گروهی پژوهش­های مدیریت­­گرای انجام­شده در حسابداری مدیریت در نشریات پیشروی حسابداری طی سال­های 1990 تا 2014 می­پردازد. این بررسی هر دو نوع مقالات تعامل­گرا و غیر مداخله­گر که دست‌کم یکی از اهداف آن‌ها پشتیبانی مستقیم از تصمیم­گیری و کنترل سازمان است را برمی­گیرد. پژوهش­های غیرمداخله­گر موردبررسی، ماهیتاً توصیفی یا تجویزی هستند و یا الگوریتم، مدل و چارچوبی از حسابداری مدیریت ارائه می­دهند. مقالات تعامل­گرا نیز به پژوهش­های اقدام­گرا و ساختارگرا تقسیم می­شوند. بررسی مقالات چاپ‌شده در نشریات معتبر، ضمن آشنایی با برخی از پژوهش­های برجسته صورت­گرفته در غالب روش­های مذکور، مسیر انجام پژوهش­هایی که شانس بیشتری برای پذیرش در این نشریات داشته­باشند را هموار می­سازد.

کلیدواژه‌ها

عنوان مقاله [English]

A review of the 25 years preceding studies in management accounting and control interactionist

نویسندگان [English]

  • Sasan Mehrani 1
  • Alireza Ramrooz 2
1 Associate Professor, Department of Accounting Tehran University.
2 Accounting PhD, International Campus Kish-Tehran University Alireza_ramrouz@ut.ac.ir
چکیده [English]

This article provides a review of managerialist studies in management accounting, as presented in leading accounting journals within 1990-2014. 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 constructive research approach. 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. This review can increase the chance of publishing papers in valid journals

کلیدواژه‌ها [English]

  • managerial accounting
  • interventionist research
  • constructive research approach
  • non- interventionist research

مراجع

*       Aranda, C., Arellano, J., 2010. Consensus and link structure in strategic performancemeasurement systems: a field study. J. Manag. Account. Res. 22, 271–299.
*       Banker, R.D., Chang, H., Das, S., 1998. Standard estimation, standard tightness, andbenchmarking: a method with an application to nursing services. J. Manag.Account. Res. 10, 133–152.
*       Bierman, J.D., Bierman, H.J., 1993. Accounting for replacement investments. J.Manag. Account. Res. 5, 56–60.
*       Bruggeman, W., Slagmulder, R., 1995. The impact of technological change onmanagement accounting. Manag. Account. Res. 6, 241–252.
*       Campanale, C., Cinquini, L., Tenucci, A., 2014. Time-driven activity-based costing toimprove transparency and decision making in healthcare. Qual. Res. Account.Manag 11, 165–186.
*       Carr, C., Ng, J., 1995. Total cost control: Nissan and its U.K. supplier partnerships.Manag. Account. Res. 6, 347–365.
*       Chan, Y.-C.L., Lynn, B.E., 1991. Performance evaluation and the analytic hierarchyprocess. J. Manag. Account. Res. 3, 57–87Campanale, C., Cinquini, L., Tenucci, A., 2014. Time-driven activity-based costing toimprove transparency and decision making in healthcare. Qual. Res. Account.Manag 11, 165–186.
*       Cheng, C.S.A., Manes, R.P., 1992. The marginal approach to joint cost allocation: amodel for practical application. J. Manag. Account. Res. 4, 44–63.
*       Cugini, A., Carù, A., Zerbini, F., 2007. The cost of customer satisfaction: a frameworkfor strategic cost management in service industries. Eur. Account. Rev. 16,499–530.
*       Cullen, J., Tsamenyi, M., Bernon, M., Gorst, J., 2013. Reverse logistics in the U.K.retail sector: a case study of the role of management accounting in drivingorganisational change. Manag. Account. Res. 24, 212–227.
*       Davis, S., Albright, T., 2004. An investigation of the effect of balanced scorecardimplementation on financial performance. Manag. Account. Res. 15, 135–153.
*       De Haas, M., Kleingeld, A., 1999. Multilevel design of performance measurementsystems: enhancing strategic dialogue throughout the organization. Manag.Account. Res 10, 233–261.
*       Deville, A., Ferrier, G.D., Leleu, H., 2014. Measuring the performance of hierarchicalorganizations: an application to bank efficiency at the regional and branchlevels. Manag. Account. Res. 25, 30–44.
*       Deville, A., 2009. Branch banking network assessment using DEA: a benchmarkinganalysis—a note. Manag. Account. Res. 20, 252–261.
*       Dopuch, N., Gupta, M., 1994. Economic effects of production changes: accountingimplications. J. Manag. Account. Res. 6, 1–23.
*       Emsley, D., 2001. Redesigning variance analysis for problem solving. Manag.Account. Res. 12, 21–40.
*       Everaert, P., Loosveld, S., Acker, T., Van Schollier, M., Sarens, G., 2006.Characteristics of target costing: theoretical and field study perspectives. Qual.Res. Account. Manag. 3, 236–263.
*       Figge, F., Hahn, T., 2013. Value drivers of corporate eco-efficiency: managementaccounting information for the efficient use of environmental resources.Manag. Account. Res. 24, 387–400.
*       Gietzmann, V., 1992. Performance assessment for the English community dentalservices screening programme. Manag. Account. Res. 1, 125–137.
*       Groen, B.A.C., Wouters, M.J.F., Wilderom, C.P.M., 2012. Why do employees takemore initiatives to improve their performance after co-developingperformance measures? A field study. Manag. Account. Res. 23, 120–141.
*       Halkos, G.E., Salamouris, D.S., 2004. Efficiency measurement of the Greekcommercial banks with the use of financial ratios: a data envelopment analysisapproach. Manag. Account. Res. 15, 201–224.
*       Han, K.H., 1991. A productivity measurement of activities at the micro level.Manag. Account. Res. 2, 249–261.
*       Hansen, D.R., Mowen, M.M., Hammer, L.H., 1992. Profit-linked productivitymeasurement. J. Manag. Account. Res. 4, 79–98.
*       Heald, D., 1996. Contrasting approaches to the problem of cross subsidy. Manag.Account. Res. 7, 53–72.
*       Hwang, Y., Evans III, John H., Hegde, V.G., 1993. Product cost bias and selection ofan allocation base. J. Manag. Account. Res. 5, 213–242.
*       Ito, Y., 1995. Strategic goals of quality costing in Japanese companies. Manag.Account. Res. 6, 383–397.
*       Jacobs, F.A., Larkins, E.R., 1992. Management control of a foreign sales corporation:some special considerations. J. Manag. Account. Res. 4, 99––115.
*       Kasanen, E., Lukka, K., Siitonen, A., 1993. The constructive approach inmanagement accounting research. J. Manag. Account. Res. 5, 243–264.
*       Kasurinen, T., 2002. Exploring management accounting change: the case ofbalanced scorecard implementation. Manag. Account. Res 13, 323–343.
*       Kato, Y., 1993. Target costing support systems: lessons from leading Japanesecompanies. Manag. Account. Res. 4, 33–47.
*       Kloot, L., Martin, J., 2000. Strategic performance management: a balancedapproach to performance management issues in local government. Manag.Account. Res. 11, 231.
*       Leitner, K.H., Warden, C., 2004. Managing and reporting knowledge-basedresources and processes in research organisations: specifics, lessons learnedand perspectives. Manag. Account. Res. 15, 33–51.ag. Account. Res 13, 447–467.
*       Lewin, K., 1946. Action research and minority problems. J. Soc. Issues 2, 34–46.
*       Li, P., Tang, G., 2009. Performance measurement design within its organisationalcontext-evidence from China. Manag. Account. Res 20, 193–207.
*       Lin, Z., Yu, Z., 2002. Responsibility cost control system in China: a case ofmanagement accounting application. Man
*       Malmi, T., 1997. Towards explaining activity-based costing failure: accounting and control in a decentralized organization. Manag. Account. Res. 8, 459–480.
*       Malmi, T., Järvinen, P., Lillrank, P., 2004. A collaborative approach for managingproject cost of poor quality. Eur. Account. Rev. 13, 293–317.
*       Marriott, N., Marriott, P., 2000. Professional accountants and the development of amanagement accounting service for the small firm: barriers and possibilities.Manag. Account. Res 11, 475–492.
*       McNair, C.J., Polutnik, L., Silvi, R., 2001. Cost management and value creation: themissing link. Eur. Account. Rev 10, 33–50.
*       Melnyk, S.A., Bititci, U., Platts, K., Tobias, J., Andersen, B., 2013. Is performancemeasurement and management fit for the future? Manag. Account. Res. 25,173–186.
*       Mensah, Y.M., Schoderbek, M.P., Werner, R.H., 2009. A methodology for evaluatingthe cost-effectiveness of alternative management tools in public-sectorinstitutions: an application to public education. J. Manag. Account. Res. 21,203–239.
*       Miller, P., O’Leary, T., 1997. Capital budgeting practices and complementarityrelations in the transition to modern manufacture: a field-based analysis. J.Account. Res. 35, 257–271.
*       Monden, Y., Hamada, K., 1991. Target costing and kaizen costing in japaneseautomobile companies. J. Manag. Account. Res. 3, 16–34.
*       Moon, P., Bates, K., 1993. Core analysis in strategic performance appraisal. Manag.Account. Res. 4, 139–152.
*       Moon, P., Fitzgerald, L., 1996. Delivering the goods at TNT: the role of the performance measurement system. Manag. Account. Res. 7, 431–457.
*       Mouritsen, J., Larsen, H.T., 2005. The 2nd wave of knowledge management: themanagement control of knowledge resources through intellectual capitalinformation. Manag. Account. Res. 16, 371–394.
*       Nanni, A.J., Dixon, J.R., Vollmann, T.E., 1992. Integrated performance measurement: management accounting to support the new manufacturing realities. J. Manag.Account. Res. 4, 1–19.
*       Rangone, A., 1997. Linking organizational effectiveness: key success factors andperformance measures: an analytical framework. Manag. Account. Res. 8,207–219.
*       Ratnatunga, J., Gray, N., Balachandran, K.R., 2004. CEVITA: the evaluation andreporting of strategic capabilities. Manag. Account. Res. 15, 77–105.
*       Rickwood, C.P., Coates, J.B., Stacey, R.J., 1990. Stapylton: strategic managementaccounting to gain competitive advantage. Manag. Account. Res. 1, 37–49.
*       Rouse, P., Putterill, M., Ryan, D., 2002. Integrated performance measurementdesign: insights from an application in aircraft maintenance. Manag. Account.Res. 13, 229–248.
*       Sartorius, K., Kirsten, J., 2005. The boundaries of the firm: why do sugar producersoutsource sugarcane production? Manag. Account. Res. 16, 81–99.
*       Shank, J.K., 1996. Analysing technology investments—from NPV to strategic costmanagement (SCM). Manag. Account. Res. 7, 185–197.
*       Shank, J.K., Govindarajan, V., 1993. Strategic Cost Management: The New Tool forCompetitive Advantage. The Free Press.
*       Shank, J.K., Govindarajan, V., 1992. Strategic Cost Management: the value chainperspective. J. Manag.Account. Res. 4, 179–197.
*       Shank, J.K., 1989. Strategic cost management: new wine, or just new bottles? J.Manag. Account. Res. 1, 47–65.
*       Sheehan, N.T., Vaidyanathan, G., Kalagnanam, S., 2005. Value creation logics andthe choice of management control systems. Qual. Res. Account. Manag. 2,108–128
*       Srinidhi, B., 1992. The hidden costs of specialty products. J. Manag. Account. Res. 4,198–208.
*       Stark, A.W., 1990. Irreversibility and the capital budgeting process. Manag.Account. Res. 1, 167–180.
*       Suomala, P., Lahikainen, T., Lyly-Yrjänäinen, J., Paranko, J., 2010. Open bookaccounting in practice—exploring the faces of openness. Qual. Res. Account.Manag. 7, 71–96.
*       Ter Bogt, H.J., Van Helden, G.J., 2011. The role of consultant-researchers in thedesign and implementation process of a programme budget in a localgovernment organization. Manag. Account. Res 22, 56–64.
*       Tuomela, T.-S., 2005. The interplay of different levers of control: a case study ofintroducing a new performance measurement system. Manag. Account. Res.16, 293–320.
*       Woods, M., Taylor, L., Fang, G.C.G., 2012. Electronics: a case study of economicvalue added in target costing. Manag. Account. Res. 23, 261–277.
*       Wouters, M., Roijmans, D., 2011. Using prototypes to induce experimentation andknowledge integration in the development of enabling accountinginformation. Contemp. Account. Res. 28, 708–736.
*       Wouters, M., Wilderom, C., 2008. Developing performance-measurement systemsas enabling formalization: a longitudinal field study of a logistics department.Account. Organ. Soc. 33, 488–516.
*       Wouters, M., Kokke, K., Theeuwes, J., Van Donselaar, K., 1999. Identification ofcritical operational performance measures—a research note on abenchmarking study in the transportation and distribution sector. Manag.Account. Res. 10, 439–452.
*       Yoshikawa, T., Innes, J., Mitchell, F., 1995. A Japanese case study of functional costanalysis. Manag. Account. Res. 6, 415–432.
دانش حسابداری و حسابرسی مدیریت
دوره 6، شماره 21
فروردین 1396
صفحه 77-90

فایل ها

هم رسانی

ارجاع به این مقاله

آمار