European management accounting research: traditions in the making

Abstract

A sizeable body of studies in management accounting undertaken by Europeans now exists. The European Accounting Review (EAR) has been a key outlet for the publication of such works. This paper considers whether European management accounting research (EMAR) published in EAR exhibits a diverse range of methodologies and research perspectives such as to adhere to the journal's initial editorial intent of providing a forum where researchers of all backgrounds can bring their work to a wider audience. The paper also assesses whether the journal has played a role in making possible the emergence of new European traditions of management accounting. The paper develops an approach to classifying management accounting research perspectives and categorizes EMAR published in EAR in this light. The analysis suggests that the journal exhibits considerable diversity in paradigm emphasis across areas of management accounting researched by Europeans. Moreover, several strands of EMAR are highlighted as contributing to novel avenues of enquiry within the field.