Performance outcomes in empirical management accounting research

Lili‐Anne Kihn

International Journal of Productivity and Performance Management, 2010, vol. 59, issue 5, 468-492

Abstract: Purpose - This paper seeks to further the understanding of the rather fragmented research in the area of quantitative management accounting research. The purpose of this study is to provide a synthesis and an extended discussion of the literature from the performance outcome standpoint and to foster future research in this area by identifying promising recent developments in the assessment of performance outcomes and gaps in the literature. Design/methodology/approach - A literature analysis was adopted based on empirical studies and literature reviews published in a wide range of journals. Findings - The overall conclusion of this study is that future management accounting research can still make progress in the measurement of performance outcomes. Research limitations/implications - Research published in English, and the period of the past decade was emphasized to examine recent frontiers of knowledge. The results imply that increasing and simultaneous analysis of various kinds of performance outcomes could be conducted, ranging from accounting‐based to social and environmental outcomes and relative‐to‐peers assessments in different settings. If possible, development of performance outcomes could be investigated with longitudinal and panel, in addition to cross‐sectional, research designs. Attempts could be made to analyze the nature of causality to advance both management accounting literature and social science research. Practical implications - This study furthers understanding of behaviorally‐, organizationally‐ and strategically‐oriented management accounting research that has played a central role in assessing to what extent people are likely to succeed with their management accounting and control systems in various settings. Originality/value - This paper presents a theoretical framework and several examples potentially useful for both academic scholars and practitioners.

Keywords: Behavioural accounting; Contingency planning; Literature; Organizations; Performance management; Management accounting (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:ijppmp:v:59:y:2010:i:5:p:468-492

DOI: 10.1108/17410401011052896

Access Statistics for this article

International Journal of Productivity and Performance Management is currently edited by Dr Luisa Huatuco and Dr Nicky Shaw

More articles in International Journal of Productivity and Performance Management from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().