Management Accounting Research in German-Speaking Countries

2006 ◽  
Vol 18 (1) ◽  
pp. 1-19 ◽  
Author(s):  
Alfred Wagenhofer
Keyword(s):  
Research Methods ◽  
Research Method ◽  
Management Accounting ◽  
International Management ◽  
Theory And Practice ◽  
German Language ◽  
Research And Practice ◽  
Future Developments ◽  
German Speaking ◽  
Analytical Research

This paper reviews current research and practice in management accounting in Germany, Austria, and (part of) Switzerland based on 240 management accounting articles by authors affiliated to a German institution, published in the leading German-language journals and in international management accounting journals from 1998 to 2004. I provide insights into the topics, settings, research methods, and underlying theories used in that literature. Economics-based analytical research is the predominant research method and also had the greatest impact in the international journals. Using examples from theory and practice, I discuss potential reasons for these observations, accomplishments, trends, and potential future developments.

scholarly journals Legal status of the honorary consular officers: Theory and practice in Latvia

2019 ◽  
Vol 68 ◽  
pp. 01023
Author(s):  
Janis Grasis
Keyword(s):  
Research Methods ◽  
Legal Status ◽  
Theory And Practice ◽  
Vienna Convention ◽  
Criminal Proceedings ◽  
Legal Regime ◽  
Official Position ◽  
Analytical Research ◽  
Special Number ◽  
Special Respect

Honorary consuls are not professional diplomats, it means, they do not make a living as diplomats. They usually do live and work as well as pay taxes in the country where they operate while they do represent their native country on a voluntary/not-salaried/ basis until their appointments are revoked. Honorary consuls have limited authorization to act and conduct on behalf of their native country; they have the honour to serve their respected country and they are usually selected/appointed by their merits. Legal regime relating to honorary consular officers and consular posts headed by such officers is regulated by Vienna Convention on Consular Relations from 1963. According to the Article 59 of the mentioned convention the receiving State shall take such steps as may be necessary to protect the consular premises of a consular post headed by an honorary consular officer against any intrusion or damage and to prevent any disturbance of the peace of the consular post or impairment of its dignity. Similarly, the receiving State is under a duty to accord to an honorary consular officer such protection as may be required by reason of his official position. If criminal proceedings are instituted against an honorary consular officer, he must appear before the competent authorities. Comparative and analytical research methods are used for this paper. The author of this article proposes to introduce a special number sign for cars of the honorary consuls in Latvia, thereby showing special respect for foreign honorary consuls.

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christoph Endenich ◽  
Andreas Hoffjan ◽  
Anne Krutoff ◽  
Rouven Trapp
Keyword(s):  
Management Accounting ◽  
International Management ◽  
Management Control ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
German Speaking ◽  
Core Areas ◽  
Important Basis ◽  
Bibliometric Studies

Purpose This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. Design/methodology/approach This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies. Findings The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally. Research limitations/implications The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge. Originality/value This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

scholarly journals ANALYSIS OF CONFLICT IN A MISFORTUNE BY ANTON CHEKHOV

2021 ◽  
Vol 19 (1) ◽  
pp. 1-5
Author(s):  
Dwi Uswatun Khasanah
Keyword(s):  
Data Collection ◽  
Research Methods ◽  
Research Method ◽  
Main Character ◽  
Anton Chekhov ◽  
Analytical Research ◽  
Data Collection Technique

This paper aims to find the conflict that exists in the story of A Misfortune by Anton Chekhov. This research method is descriptive analytical research methods. The data collection technique of this study uses documentary techniques sourced from the stories of A Misfortune by Anton Chekhov. The conflict found by researchers in the form of sentences, phrases and word quotations. Based on the analysis carried out, the researchers also found two types of conflicts, namely people vs. self and people vs. people. The first, the main character who has a conflict with himself such as feelings of doubt, confusion, anger, chaos, sadness, despair, shock, fear, regret, revenge, and annoyance. Second, the main character has problem with other character figures such as quarrels, debates, disagreements, and disputes.

Management accounting developments in German-speaking countries: an overview and editorial reflections

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Albrecht Becker ◽  
Burkhard Pedell ◽  
Dieter Pfaff
Keyword(s):  
Management Accounting ◽  
Cost Accounting ◽  
Special Issue ◽  
Accounting Systems ◽  
Content Type ◽  
Research And Practice ◽  
Accounting Research ◽  
German Speaking ◽  
Private And Public ◽  
The Cost

Purpose This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook of expected future developments in this area. Design/methodology/approach This study reviews the literature and draws a critically reflective approach. Findings A century after Schmalenbach, Germanic management and cost accounting have significantly changed, even though the roots of the cost accounting tradition of the late 19th and early 20th centuries are still visible in practice and teaching, which is true for both organisational practice and research. In both cases, an encroachment of the global on the local can be seen but, paradoxically, as Hopwood (1999) noted, the seemingly globally standardised accounting systems allow for local idiosyncrasies to specifically stand out. The anchoring of management accounting in financial accounting, the country-specific ownership and financing models, the importance of capital and labour markets (e.g. strong codetermination) for companies, regulations on corporate governance and the determination of the tax base are examples of institutions that can shape the behaviour of management and, thus, also idiosyncrasies of management accounting in a country. Originality/value The contributions of this special issue provide insight into developments in management accounting research and practice in German-speaking countries and, thus, enhance our understanding of the different historical trajectories and traditions in management accounting. The papers by Weber and Wiegmann and by Gisch et al. demonstrate how specific idiosyncratic practices and understandings of management accounting in German-speaking countries mediate global influences on management accounting in private- and public-sector organisations. The papers by Endenich et al. and ny Kreilkamp et al. show that the influence of international developments in management accounting research has become stronger in German-speaking management accounting academia.

The Journal of Management Accounting Research: A Content and Citation Analysis of the First 25 Years

2016 ◽  
Vol 29 (3) ◽  
pp. 93-110 ◽  
Author(s):  
Daryl M. Guffey ◽  
Nancy L. Harp
Keyword(s):  
Content Analysis ◽  
Citation Analysis ◽  
Research Methods ◽  
Research Method ◽  
Management Accounting ◽  
Managerial Accounting ◽  
Accounting Research ◽  
Present Information ◽  
Citation Metrics ◽  
Over Time

ABSTRACT This article provides a descriptive content analysis and citation analysis for the Journal of Management Accounting Research (JMAR) between 1989 and 2013. Adopting the Shields (1997) taxonomy of managerial accounting research, we categorize articles published in JMAR by research method, topic, and underlying discipline (theory) and present information on changes in content over time to identify potential trends. We also collect citations to articles in JMAR and use citation metrics to identify which research methods, topics, underlying disciplines, and specific articles have contributed the most toward establishing JMAR as a premier accounting journal. Finally, we interpret content trends in conjunction with citation results to provide insights for the future of JMAR. Most notably, we report that research methods such as Survey, Literature Review, and Field Study are decreasing in prevalence in JMAR over time, yet these are the research methods that have the greatest impact based on citations collected.

Does academic management accounting lag practice? A cliometric study

2011 ◽  
Vol 16 (4) ◽  
pp. 365-388 ◽  
Author(s):  
Laura D. MacDonald ◽  
Alan J. Richardson
Keyword(s):  
Research Method ◽  
Statistical Approach ◽  
Management Accounting ◽  
Accounting Education ◽  
Research And Practice ◽  
Accounting Practice ◽  
Accounting History ◽  
Body Of Knowledge ◽  
Academic Management ◽  
Professional Body

The schism between accounting practice and the accounting academy has been a lament of accountants for many decades. This schism has two aspects – the schism between research and practice and the schism between education and practice. This article focuses on the later schism and uses a statistical approach to compare the dates of introduction of new management accounting concepts into accounting education and the professional body of knowledge over the period 1967 to 1997. The results indicate that, on average, accounting education lags practice and the length of the lag has increased since the early 1980s. The study contributes to the growing use of cliometrics (quantitative analysis) in accounting history, provides new empirical data on the accounting schism and offers insights for the profession and academy on the pattern of knowledge transfer. The use of new sources and a different research method offer additional insights on the established themes of “relevance lost” and the “accounting lag” in the management accounting and accounting history literatures.

Development of a German-Language Questionnaire to Measure Collective Orientation as an Individual Attitude

2017 ◽  
Vol 76 (3) ◽  
pp. 91-105 ◽  
Author(s):  
Vera Hagemann
Keyword(s):  
Team Performance ◽  
Reliability And Validity ◽  
Future Research ◽  
German Language ◽  
Team Members ◽  
Collective Orientation ◽  
Team Research ◽  
German Speaking ◽  
Individual Variables ◽  
The Individual

Abstract. The individual attitudes of every single team member are important for team performance. Studies show that each team member’s collective orientation – that is, propensity to work in a collective manner in team settings – enhances the team’s interdependent teamwork. In the German-speaking countries, there was previously no instrument to measure collective orientation. So, I developed and validated a German-language instrument to measure collective orientation. In three studies (N = 1028), I tested the validity of the instrument in terms of its internal structure and relationships with other variables. The results confirm the reliability and validity of the instrument. The instrument also predicts team performance in terms of interdependent teamwork. I discuss differences in established individual variables in team research and the role of collective orientation in teams. In future research, the instrument can be applied to diagnose teamwork deficiencies and evaluate interventions for developing team members’ collective orientation.

Metodologi Pengeluaran Fatwa di Jawatankuasa Fatwa Negeri Johor

2018 ◽  
Vol 13 (1) ◽  
pp. 70-88
Author(s):  
Mohd Faez Mohd Shah ◽  
Norhidayah Pauzi
Keyword(s):  
Literature Review ◽  
Research Methods ◽  
Research Methodology ◽  
Research Method ◽  
Islamic Law ◽  
Field Research ◽  
The State ◽  
Original Source ◽  
Interview Methods ◽  
The Right

In the discipline of Islamic law research, strong proofing and clear Istinbat method are key pillars in the construction of Islamic law based on the application of the science of usul al-fiqh and maqasid al-shari'ah. However, what happens at the state of Johor’s fatwa institution is the opposite. The fatwa research methods applied by the Fatwa Committee of Johor in resolving current fatwa issues is not based on the right and true discipline of Islamic law research. In fact, current inputs related to fatwa issues are not explicitly stated in the method of determining the law either in the form of reality or scientifically verified. Therefore, this paper will discuss the fatwa procedures undertaken by the Fatwa Committee of Johor based on the methods applied in resolving current issues. The research methodology adopted is library and interview methods. This study shows that fatwa management and production in the state of Johor is placed under the jurisdiction of the Mufti of Johor’s Department. The methods adopted by the Fatwa Committee of Johor covers two methods, namely: internal research methods including literature review through the application of original source and proofs based on syarak. Second: field research method that includes an external review or going to the location of study such as conducting observation, questionnaires and interviews including referrals to specialists of different fields. Maslahah and mafsdah consideration are also implemented by the Fatwa Committee in every fatwa decision based on the standard that meets the interests of maqasid al-shari'ah. Keywords: Metode, fatwa, istinbat, usul al-fiqh, maqasid al-shari’ah ABSTRAK Dalam disiplin penyelidikan hukum Islam, kekuatan pendalilan dan kaedah istinbat yang jelas merupakan tunggak utama dalam pembinaan hukum Islam berasaskan kepada aplikasi ilmu usul al-fiqh dan maqasid al-shari’ah. Namun begitu, apa yang berlaku di institusi fatwa negeri Johor adalah sebaliknya. Kaedah penyelidikan fatwa yang diaplikasi oleh Jawatankuasa Fatwa Negeri Johor dalam menyelesaikan isu fatwa semasa tidak berasaskan kepada disiplin penyelidikan hukum Islam yang tepat dan sebenar. Malahan input-input semasa yang berkaitan dengan isu fatwa juga tidak dinyatakan secara jelas dalam kaedah penentuan hukum sama ada dalam bentuk realiti yang berlaku atau pembuktian secara saintifik. Justeru, kertas kerja ini akan membincangkan prosedur fatwa Jawatankuasa Fatwa Negeri Johor berdasarkan metode-metode yang diaplikasi dalam menyelesaikan isu-isu yang bersifat semasa. Metodologi kajian yang digunakan dalam kajian ini adalah melalui metode perpustakaan dan metode lapangan. Hasil kajian menunjukkan bahawa pengurusan dan pengeluaran fatwa di negeri Johor hanya terletak di bawah bidang kuasa Jabatan Mufti Johor. Metode fatwa yang diamalkan oleh Jawatankuasa Fatwa Negeri Johor merangkumi dua metode iaitu pertama, kaedah penyelidikan dalaman yang merangkumi kajian kepustakaan menerusi pengaplikasian dari sumber asas dan dalil-dalil syarak. Kedua, kaedah penyelidikan lapangan yang meliputi kajian luaran atau turun ke lokasi kajian seperti observasi, soal selidik dan temubual dan rujukan kepada pakar dalam bidang yang berlainan. Pertimbangan maslahah dan mafsdah juga dimplementasikan oleh Jawatankuasa Fatwa dalam setiap keputusan fatwanya berasaskan standard yang menepati kepentingan maqasid al-shari’ah. Kata kunci: Metode, fatwa, istinbat, usul al-fiqh, maqasid al-shari’ah

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