 “Global” management accounting research: some reflectionsWim A. Van der Stede LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library Abstract: I start with some examples of global studies that compare and contrast "remedies" to management control and corporate governance issues across borders to expose the common tenet of such studies that "uniformity" of practices or regulations is "counter-productive" given national/cultural variations across countries. However, I critically evaluate this so-called "non-uniformity" prescription by considering the costs of local or situational adaptions. This naturally links with the "homogenizing" effects of globalization, where I ponder whether globalization might actually reduce the power of comparative studies across countries or regions, or whether, regardless, there remains great benefit to be had from studying "local" practices that can be theoretically generalized. I also offer some suggestions to help strengthen the design of comparative studies to try and maximize their (conceptual, if not econometric) power. JEL-codes: M40 (search for similar items in EconPapers) Published in Journal of International Accounting Research, 1, February, 2017, 16(2), pp. 1-8. ISSN: 1542-6297 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ehl:lserod:68788 Access Statistics for this paper More papers in LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library LSE Library Portugal Street London, WC2A 2HD, U.K.. Contact information at EDIRC. |
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