Temi e medodologie di ricerca nell?area Management Control: stato dell?arte e prospettive

Luciano Marchi

MANAGEMENT CONTROL, 2021, vol. 2021/2, issue 2, 165-170

Abstract: This issue of the journal formally establishes a new section to host methodological discussions, as well as invited and reviewed articles, in order to interpret the current situation and critically evaluate the perspectives on research topics and methodol-ogies in the management accounting and control area. Particularly, the objective of this new section of the journal is to discuss how to strengthen the process of internationalization of research, while preserving the basic values of Italian accounting theory, also in the methodological side, i.e. maintaining the integrated inductive-deductive method of research. The author specifically contemplates the increasingly relevant role that the analyt-ical demonstrations of the research hypotheses plays, with an experimental ap-proach characteristic of the hard sciences. Particularly, the research hypotheses are often based on cause-effect relationships in a true-false logic, with reference to the available data bases or to data collected on a sample basis, often neglecting the accuracy of such data. Even the language used is increasingly the mathematical one, which is not suitable for the scientific communication in our community be-cause the mathematical language neglects the qualitative variables, the interpreta-tion of the data and the understanding of the multiple non-linear cause-effect relationships. Regarding the research topics, the relevant issues appear to be no longer the topics that are related to the understanding of business complexity, but rather those that may apply best to the use of correlation analysis; in fact, the focus is on the quan-titative methods, considered a priori better, and this increasingly determines the detachment from the business reality.

Date: 2021
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