Contemporary Management Accounting Research

Author: Zhang Chaoming, Xiong Yanren
Publisher:
Publish Date: 2006-10-01
Features: This book systematically and meticulously depicts the landscape of academic research in the field of management accounting in recent years. The first part, "General Overview of Management Accounting Research," includes the definition of some categories of management accounting research and the research findings on the history of management accounting development. It summarizes and clarifies some popular domestic and international viewpoints. The second part, "Main Fields of Contemporary Management Accounting Research," introduces the research progress in areas such as activity-based costing, balanced scorecard, strategic management accounting, and budget management. It summarizes and categorizes different schools of thought, research perspectives, theoretical foundations, and the adoption of newer methods and techniques. It clarifies the research context of these issues, providing a foundation for Chinese scholars to inherit and develop related research. The third part, "Empirical Research Methods in Management Accounting," summarizes the general principles of empirical research methods, as well as the characteristics and key techniques of questionnaire surveys, experimental research, and field research. It summarizes the authors' insights into the current mainstream research methods in management accounting, helping scholars to understand the patterns and techniques of various empirical research methods through carefully selected examples.