Approaches in Management Accounting Research
OULU BUSINESS SCHOOL
Approaches in management accounting research
Term Paper
Ermela Bufi 1/25/2013
1
Contents
A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective - Henttu-Aho, T. & Järvinen, J. (2013) - ................................................. 4 Research question ..................................................................................................................... 4 Motivation of the study......................................................................................................... 4 Purpose of the article ............................................................................................................ 5 Relevance of the study .......................................................................................................... 5 Method ...................................................................................................................................... 5 Research design..................................................................................................................... 5 Data collection....................................................................................................................... 6 Data analysis.......................................................................................................................... 6 General approach to management accounting ........................................................................ 7 Theory ....................................................................................................................................... 7 Results ....................................................................................................................................... 8 Validity and reliability................................................................................................................ 8 General evaluation
Approaches in management accounting research
Term Paper
Ermela Bufi 1/25/2013
1
Contents
A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective - Henttu-Aho, T. & Järvinen, J. (2013) - ................................................. 4 Research question ..................................................................................................................... 4 Motivation of the study......................................................................................................... 4 Purpose of the article ............................................................................................................ 5 Relevance of the study .......................................................................................................... 5 Method ...................................................................................................................................... 5 Research design..................................................................................................................... 5 Data collection....................................................................................................................... 6 Data analysis.......................................................................................................................... 6 General approach to management accounting ........................................................................ 7 Theory ....................................................................................................................................... 7 Results ....................................................................................................................................... 8 Validity and reliability................................................................................................................ 8 General evaluation
References: Chenhall, Kallunki & Silvola (2011) Exploring the Relationships between Strategy, Innovation, and Management Control Systems: The Roles of Social Networking, Organic Innovative Culture, and Formal Controls. Journal of Management Accounting Research Vol 23, No. 1, pp. 65-76. Hansen (2011) A Theoretical analysis of the impact of adopting rolling budgets, activity-based budgeting and beyond budgeting. European Accounting Review, Vol 20, No. 2, pp. 289-319. Hartmann, F & Maas, V. (2012) ―The Effects of uncertainty on the roles of controllers and budgets: an exploratory study‖ Accounting and Business Research. Henttu-Aho, T. & Järvinen, J. (2013). A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective. European Accounting Review, forthcoming Länsiluoto, A. and Järvenpää, A. (2008), „Environmental and performance management forces: Integrating „greenness― into balanced scorecard―, Qualitative Research in Accounting & Management, Vol. 5, No 3, pp.184-206. Needy, Bourne & Adams (2003) Better budgeting or beyond budgeting? Measuring Business Excellence, Vol 7.