The Case for Post-Modern Management Accounting: Thinking Outside the Box

2009 ◽  
Vol 21 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Jacob G. Birnberg
Keyword(s):  
Education Research ◽  
Business Education ◽  
Management Accounting ◽  
Modern Management ◽  
Accounting Research ◽  
The Past ◽  
Research Areas ◽  
Problems Of Practice ◽  
New Research ◽  
Outside The Box

ABSTRACT: I argue that the time has come for management accounting researchers to again consider the orientation of our research. Over the past several decades, the focus of research in management accounting has evolved. Initially, research was heavily influenced by the needs of practice. After the Ford Foundation's initiative to professionalize business education, research became more and more theoretical and inward-facing. At a time when practice is in need of assistance, our current focus has led to research that is primarily intended to enhance current models rather than assist in solving the problems of practice. After arguing that there is a need for a change, I offer several examples of new research areas where management accounting research could assist practice.

scholarly journals The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future

2018 ◽  
Vol 13 (5) ◽  
pp. 47 ◽  
Author(s):  
Marco Gatti
Keyword(s):  
Management Accounting ◽  
Research Projects ◽  
Review Of The Literature ◽  
Accounting Research ◽  
The Past ◽  
Post Evaluation ◽  
Ex Post ◽  
New Research ◽  
The Impact ◽  
Tools And Methods

This paper aims to explore the impact of management accounting research through a review of the literature on the issues related to this topic; some new avenues of research are also identified. In so doing, the paper contributes to both theory and praxis. In fact, suggesting new areas of research it promotes research in this field which, up to now, has been mainly focused on the determinants of the loss of impact rather than on the nature of the impact of management accounting research and its assessment. Moreover, this work aims to stimulate new research focused on tools and methods for measuring the impact of management accounting research; such tools can be useful to funding institutions and evaluation agencies which can be better equipped to carry out an ex-ante and an ex-post evaluation of the impact that management accounting research projects can have on society.

scholarly journals Conceptualizing concepts – The case of “trust” and “control” seen from a pragmatic constructivist view

2013 ◽  
Vol 3 (1) ◽  
pp. 52
Author(s):  
Peter Beusch
Keyword(s):  
Management Accounting ◽  
Accounting Research ◽  
Constructivist View ◽  
Research Questions ◽  
New Research ◽  
And Control

This article examines concepts of trust and concepts of control particularly found within management accounting research, for itself and together. The most prominent/influential concepts, and the underlying assumptions behind them, are problematized and re-conceptualized in order to generate new research questions.

scholarly journals A review of the military and historical studies of World War I in Bulgaria

2019 ◽  
pp. 424-445
Author(s):  
Svetlozar Eldarov
Keyword(s):  
World War I ◽  
World War ◽  
The Past ◽  
Research Areas ◽  
National School ◽  
The First World War ◽  
New Research ◽  
The Military ◽  
Second Period ◽  
First World

The paper reviews the development of the Bulgarian historiography of the First World War, which can be divided into three totally different periods. The publications from the 1920s and 1930s can be viewed as a product of a national school that is strongly marked with the trauma from the political catastrophes and unrealised national projects. The second period covers the Communist era or the totalitarian government of Bulgaria (September 9, 1944 - November 10, 1989) and includes an evolution from a total denial of the past historiographic schools, i.e. a complete ignoring of the topic of the ideological and political motives, to its gradual rehabilitation. In the last three decades, since there have been many jubilee celebrations of the World War I end and Bulgaria's participation in it, the interest of historians towards this topic has risen as well as acquirement of new research areas.

Performance Management Transformation

2020 ◽  
Keyword(s):  
Organizational Performance ◽  
Performance Management ◽  
High Performance ◽  
Best Practice ◽  
Call To Action ◽  
Daily Work ◽  
The Past ◽  
Great Debate ◽  
The Subject ◽  
New Research

No other talent process has been the subject of such great debate and emotion as performance management (PM). For decades, different strategies have been tried to improve PM processes, yielding an endless cycle of reform to capture the next “flavor-of-the-day” PM trend. The past 5 years, however, have brought novel thinking that is different from past trends. Companies are reducing their formal processes, driving performance-based cultures, and embedding effective PM behavior into daily work rather than relying on annual reviews to drive these. Through case studies provided from leading organizations, this book illustrates the range of PM processes that companies are using today. These show a shift away from adopting someone else’s best practice; instead, companies are designing bespoke PM processes that fit their specific strategy, climate, and needs. Leading PM thought leaders offer their views about the state of PM today, what we have learned and where we need to focus future efforts, including provocative new research that shows what matters most in driving high performance. This book is a call to action for talent management professionals to go beyond traditional best practice and provide thought leadership in designing PM processes and systems that will enhance both individual and organizational performance.

Temporal Focus

2020 ◽  
Author(s):  
Abbie J. Shipp
Keyword(s):  
Well Being ◽  
Psychology Research ◽  
The Past ◽  
Research Areas ◽  
The Future ◽  
Behavior Based ◽  
The Individual ◽  
And Behavior ◽  
Temporal Focus

Temporal focus is the individual tendency to characteristically think more or less about the past, present, and future. Although originally rooted in early work from psychology, research on temporal focus has been steadily growing in a number of research areas, particularly since Zimbardo and Boyd’s (1999) influential article on the topic. This chapter will review temporal focus research from the past to the present, including how temporal focus has been conceptualized and measured, and which correlates and outcomes have been tested in terms of well-being and behavior. Based on this review, an agenda for research is created to direct temporal focus research in the future.

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