Purpose This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a company. Methodology/approach Research hypotheses for six...

Purpose The paper complements the research framework proposed by Kim and Matsumura (2017) through a broad survey of the management accounting research in sustainability. Methodology / approach The paper reviews recent management accounting research in the area of corporate...

Purpose The paper provides a research framework for analyzing CSR issues and suggests knowledge gaps that can be addressed by managerial accounting researchers. Methodology/approach The paper draws on frameworks introduced by Epstein (2008), Aguinis and Glavas (2012), and Hahn, Figge, Pinkse,...

Purpose This paper examines the linkages between the ethics and management control literatures and suggests some potentially fruitful areas for future research and for integration in the classroom. Methodology/approach We review topics in the ethics and management control literatures organizing...

Purpose This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia. Methodology/approach The current study extends the work of Tucker and Lowe (2014) by comparing and contrasting their Australian-based findings...

Purpose This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful. Methodology/approach The approach is to provide a critique of the extent to which management accounting sufficiently deals with three...

Purpose This paper examines how the management control practices of organization members enable the alignment of product development projects with potentially conflicting corporate strategies during the product development process. Methodology/approach Using an ethnomethodology informed research...

Purpose This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance. Methodology/approach Data were collected based on a mail survey distributed to a sample...

Purpose This study examines the impact of different Balanced Scorecard (BSC) formats (table, graph without summary measure, graph with a summary measure) on various decision outcomes: performance ratings, perceived informativeness, and decision efficiency. Methodology/approach Using an original...