Contemporary Management Accounting Research: Accounting Studies

Author: Zhang Chaomin, 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 achievements on the history of management accounting development. It summarizes and clarifies some popular views both domestically and internationally. 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, as well as newer methods and techniques adopted. It clarifies the context of these research issues, providing a foundation for domestic scholars to inherit and develop related research. The third part, "Experiential Research Methods in Management Accounting," summarizes the general principles of experiential 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.