Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1002593 | Management Accounting Research | 2016 | 9 Pages |
Abstract
The essay raises the question whether industry matters for management accounting practice and, if so, how this type of context can be accounted for in empirical work. To this end, I first explain what I mean by ‘industry context’ and in which sense organizational practice can be regarded as industry specific. In a second step, I discuss how the extant management accounting literature has incorporated industry effects. In particular, I highlight variation within these studies with respect to (1) the kind of industry specifics they have focused on; (2) the effects on management accounting they have identified; and (3) the empirical approach they have taken. In each case, I suggest opportunities for further research.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Martin Messner,