The societal relevance of management accounting: An introduction to the special issue

References

• Ahmed, M.N. and Scapens, R.W., 2000. Cost allocation in Britain: an institutional analysis. European Accounting Review, 9 (1), 159–204. doi: 10.1080/09638180050129864
   Google Scholar
• Ahmed, M.N. and Scapens, R.W., 2003. The evolution of cost-based pricing rules in Britain: an institutionalist perspective. Review of Political Economy, 15 (2), 173–191. doi: 10.1080/0953825032000064878
   Google Scholar
• Ahrens, T. and Chapman, C.S., 2007. Management accounting as practice. Accounting, Organizations and Society, 32 (1), 1–27. doi: 10.1016/j.aos.2006.09.013
   Web of Science ®Google Scholar
• Ahrens, T. and Khalifa, R., 2013. Researching the lived experience of corporate governance. Qualitative Research in Accounting and Management, 10 (1), 4–30. doi: 10.1108/11766091311316176
   Google Scholar
• Ayres, L. and Braithwaite, J., 1992. Responsive Regulation: Transcending the Deregulation Debate. Oxford: Oxford University Press.
   Google Scholar
• Baker, M., 2010. Re-conceiving managerial capture. Accounting, Auditing and Accountability Journal, 23 (7), 847–867. doi: 10.1108/09513571011080153
   Web of Science ®Google Scholar
• Baldvinsdottir, G., Mitchell, F., and Norreklit, H., 2010. Issues in the relationship between theory and practice in management accounting. Management Accounting Research, 20 (2), 79–82. doi: 10.1016/j.mar.2010.02.006
   Web of Science ®Google Scholar
• Baxter, J. and Chua, W.F., 2003. Alternative management accounting research – whence and whither. Accounting, Organizations and Society, 28 (1), 97–126. doi: 10.1016/S0361-3682(02)00022-3
   Web of Science ®Google Scholar
• Beamish, T.D., 2007. Economic sociology in the next decade and beyond. American Behavioral Scientist, 50 (8), 993–1014. doi: 10.1177/0002764207299350
   Web of Science ®Google Scholar
• Bebbington, J. and Thomson, I., 2013. Sustainable development, management and accounting: boundary crossing. Management Accounting Research, 24 (4), 277–283. doi: 10.1016/j.mar.2013.09.002
   Web of Science ®Google Scholar
• Bhimani, A., 2009. Risk management, corporate governance and management accounting: emerging interdependencies. Management Accounting Research, 20 (1), 2–5. doi: 10.1016/j.mar.2008.11.002
   Web of Science ®Google Scholar
• ter Bogt, H. and van Helden, J., 2012. Guest editorial: the practical relevance of management accounting research and the role of qualitative methods therein. Qualitative Research on Accounting and Management, 9 (3), 201–204.
   Google Scholar
• Bouten, L. and Hoozee, S., 2013. On the interplay between environmental reporting and management accounting change. Management Accounting Research, 24 (4), 333–348. doi: 10.1016/j.mar.2013.06.005
   Web of Science ®Google Scholar
• Broadbent, J. and Guthrie, J., 2008. Public sector to public services: 20 years of “contextual” accounting research. Accounting, Auditing and Accountability Journal, 21 (2), 129–169. doi: 10.1108/09513570810854383
   Google Scholar
• Broadbent, J., Gallop, C., and Laughlin, R., 2010. Analysing societal regulatory control systems with specific reference to higher education in England. Accounting, Auditing and Accountability Journal, 23 (4), 506–531. doi: 10.1108/09513571011041606
   Web of Science ®Google Scholar
• Burchell, S., Clubb, C., Hopwood, A., Hughes, J., and Nahapiet, J., 1980. The roles of accounting in organizations and society. Accounting, Organizations and Society, 5 (1), 5–27. doi: 10.1016/0361-3682(80)90017-3
   Google Scholar
• Byrne, S. and Pierce, B., 2007. Towards a more comprehensive understanding of the roles of management accountants. European Accounting Review, 16 (3), 469–498. doi: 10.1080/09638180701507114
   Web of Science ®Google Scholar
• Caliskan, K. and Callon, M., 2009. Economization, part 1: shifting attention from the economy towards processes of economization. Economy and Society, 38 (3), 369–398. doi: 10.1080/03085140903020580
   Web of Science ®Google Scholar
• Caliskan, K. and Callon, M., 2010. Economization, part 2: a research programme for the study of markets. Economy and Society, 39 (1), 1–32. doi: 10.1080/03085140903424519
   Web of Science ®Google Scholar
• Callon, M., 1986. Some elements of a sociology of translation: domestication of the scallops and the fishermen of St Brieuc's Bay. In: J. Law, ed. Power, Action and Belief. A New Sociology of Knowledge. London: Routledge Kegan & Paul, 196–229.
   Google Scholar
• Callon, M. ed., 1998. The Laws of the Market. Oxford: Blackwell/The Sociological Review.
   Google Scholar
• Chang, L.-C., 2009. The impact of political interests upon the formulation of performance measurements: the NHS star rating system. Financial Accountability and Management, 25 (2), 145–165. doi: 10.1111/j.1468-0408.2009.00472.x
   Google Scholar
• Chiwamit, P., Modell, S., and Yang, C., 2014. The societal relevance of management accounting innovations: Economic Value Added and institutional work in the fields of Chinese and Thai state-owned enterprises. Accounting and Business Research, 44 (2), 144–180.
   Web of Science ®Google Scholar
• Chua, W.F., 1995. Experts, networks and inscriptions in the fabrication of accounting images: a study of the representation of three public hospitals. Accounting, Organizations and Society, 20 (2/3), 111–145. doi: 10.1016/0361-3682(95)95744-H
   Web of Science ®Google Scholar
• Chua, W.F., 2007. Accounting, measuring, reporting, and strategizing – re-using verbs: a review essay. Accounting, Organizations and Society, 32 (4/5), 487–494. doi: 10.1016/j.aos.2006.03.010
   Web of Science ®Google Scholar
• Contrafatto, M. and Burns, J., 2013. Social and environmental accounting, organisational change and management accounting: a processual view. Management Accounting Research, 24 (4), 349–365. doi: 10.1016/j.mar.2013.10.004
   Web of Science ®Google Scholar
• Cooper, D.J. and Hopper, T., 2007. Critical theorising in management accounting research. In: C.S. Chapman, A.G. Hopwood, and M.D. Shields, eds. Handbook of Management Accounting Research. Oxford: Elsevier, 207–245.
   Google Scholar
• Cooper, D.J. and Morgan, W., 2013. Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. Accounting and Business Research, 43 (4), 418–441. doi: 10.1080/00014788.2013.794411
   Web of Science ®Google Scholar
• Cooper, D.J., Ezzamel, M., and Willmott, H., 2008. Examining ‘institutionalization’: a critical theoretic perspective. In: R. Greenwood, C. Oliver, K. Sahlin and R. Suddaby, eds. The Sage Handbook of Organizational Institutionalism. Thousand Oaks, CA: Sage, 673–701.
   Google Scholar
• Dillard, J.F., Rigsby, J.T., and Goodman, C., 2004. The making and remaking of organization context: duality and the institutionalization process. Accounting, Auditing and Accountability Journal, 17 (4), 506–542. doi: 10.1108/09513570410554542
   Google Scholar
• DiMaggio, P.J. and Powell, W.W., 1983. The iron cage revisited: institutional isomorphism in organizational fields. American Sociological Review, 48 (1), 147–160. doi: 10.2307/2095101
   Web of Science ®Google Scholar
• Edwards, J.R., Boyns, T., and Matthews, M., 2003. Costing, pricing and politics in the British steel industry, 1918-1967. Management Accounting Research, 14 (1), 25–49. doi: 10.1016/S1044-5005(02)00033-1
   Google Scholar
• Englund, H. and Gerdin, J., 2008. Transferring knowledge across sub-genres of the ABC implementation literature. Management Accounting Research, 19 (2), 149–162. doi: 10.1016/j.mar.2008.01.002
   Web of Science ®Google Scholar
• Ezzamel, M., Hoskin, K., and Macve, R., 1990. Managing it all by numbers: a review of Johnson and Kaplan's ‘Relevance Lost’. Accounting and Business Research, 20 (78), 153–166. doi: 10.1080/00014788.1990.9728873
   Google Scholar
• Fligstein, N. and Dauter, L., 2007. The sociology of markets. Annual Review of Sociology, 33, 105–128. doi: 10.1146/annurev.soc.33.040406.131736
   Web of Science ®Google Scholar
• Flyvbjerg, B., 2001. Making Social Science Matter. Why Social Inquiry Fails and How It Can Succeed Again. Cambridge: Cambridge University Press.
   Google Scholar
• Fourcade, M., 2007. Theories of markets and theories of society. American Behavioral Scientist, 50 (8), 1015–1034. doi: 10.1177/0002764207299351
   Web of Science ®Google Scholar
• Fourcade, M. and Healy, K., 2013. Classification situations: life-chances in the neoliberal era. Accounting, Organizations and Society, 38 (8), 559–572. doi: 10.1016/j.aos.2013.11.002
   Web of Science ®Google Scholar
• Hall, C., Scott, C., and Hood, C., 1999. Telecommunications Regulation: Culture, Chaos and Interdependence inside the Regulatory Process. London: Routledge.
   Google Scholar
• Hansen, A., 2011. Relating performative and ostensive management accounting research: reflections on case study methodology. Qualitative Research in Accounting and Management, 8 (2), 108–138. doi: 10.1108/11766091111137546
   Google Scholar
• van Helden, G.J., 2005. Researching public sector transformation: the role of management accounting. Financial Accountability and Management, 21 (1), 99–133. doi: 10.1111/j.0267-4424.2005.00211.x
   Google Scholar
• van Helden, G.J. and Northcott, D., 2010. Examining the practical relevance of public sector management accounting research. Financial Accountability and Management, 26 (2), 213–240. doi: 10.1111/j.1468-0408.2010.00499.x
   Google Scholar
• Hood, C., Scott, C., James, O., Jones, G., and Travers, T., 1999. Regulation inside Government: Waste-Watchers, Quality Police and Sleaze-Busters. Oxford: Oxford University Press.
   Google Scholar
• Hood, C., James, O., and Scott, C., 2000. Regulation of government: has it increased, is it increasing, should it be diminished? Public Administration, 78 (2), 283–304. doi: 10.1111/1467-9299.00206
   Web of Science ®Google Scholar
• Hopper, T. and Armstrong, P., 1991. Cost accounting, controlling labour and the rise of the conglomerate. Accounting, Organizations and Society, 16 (5/6), 405–438. doi: 10.1016/0361-3682(91)90037-F
   Web of Science ®Google Scholar
• Hopper, T. and Major, M., 2007. Extending institutional analysis through theoretical triangulation: regulation and activity-based costing in Portuguese telecommunications. European Accounting Review, 16 (1), 59–97. doi: 10.1080/09638180701265879
   Web of Science ®Google Scholar
• Hopper, T., Kirkham, L., Scapens, R.W., and Turley, S., 1992. Does financial accounting dominate management accounting – a research note. Management Accounting Research, 3 (4), 307–311. doi: 10.1016/S1044-5005(92)70019-5
   Google Scholar
• Hopper, T., Otley, D.T., and Scapens, R.W., 2001. British management accounting research: whence and whither. British Accounting Review, 33 (3), 263–291. doi: 10.1006/bare.2001.0169
   Google Scholar
• Hopwood, A.G., 2008. Management accounting research in a changing world. Journal of Management Accounting Research, 20 (1), 3–13. doi: 10.2308/jmar.2008.20.1.3
   Google Scholar
• Hopwood, A.G., 2009. The economic crisis and accounting: implications for the research community. Accounting, Organizations and Society, 34 (6/7), 797–802. doi: 10.1016/j.aos.2009.07.004
   Web of Science ®Google Scholar
• Hopwood, A.G. and Miller, P. eds., 1994. Accounting as Social and Institutional Practice. Cambridge: Cambridge University Press.
   Google Scholar
• Ittner, C.D. and Larcker, D.F., 2001. Assessing empirical research in managerial accounting: a value-based management perspective. Journal of Accounting and Economics, 32 (4), 349–410. doi: 10.1016/S0165-4101(01)00026-X
   Web of Science ®Google Scholar
• Johnson, H.T. and Kaplan, R.S., 1987. Relevance Lost: The Rise and Fall of Management Accounting. Cambridge, MA: Harvard Business School Press.
   Google Scholar
• Jönsson, S., 1991. Role making for accounting while the state is watching. Accounting, Organizations and Society, 16 (5/6), 521–546. doi: 10.1016/0361-3682(91)90040-L
   Web of Science ®Google Scholar
• Jørgensen, B. and Messner, M., 2010. Accounting and strategising: a case study from new product development. Accounting, Organizations and Society, 35 (2), 184–204. doi: 10.1016/j.aos.2009.04.001
   Web of Science ®Google Scholar
• Joseph, N., Turley, S., Burns, J., Lewis, L., Scapens, R., and Southworth, A., 1996. External financial reporting and management information: a survey of U.K. management accountants. Management Accounting Research, 7 (1), 73–93. doi: 10.1006/mare.1996.0004
   Google Scholar
• Justesen, L. and Mouritsen, J., 2011. Effects of actor-network theory in accounting research. Accounting, Auditing and Accountability Journal, 24 (2), 161–193. doi: 10.1108/09513571111100672
   Web of Science ®Google Scholar
• Kaplan, R.S., 2011. Accounting scholarship that advances professional knowledge and practice. The Accounting Review, 86 (2), 367–38. doi: 10.2308/accr.00000031
   Web of Science ®Google Scholar
• Lantto, A.-M., in press. Business involvement in accounting: a case study of International Financial Report Reporting Standards adoption and the work of accountants. European Accounting Review.
   Google Scholar
• Latour, B., 1987. Science in Action. Cambridge, MA: Harvard University Press.
   Google Scholar
• Lawrence, S. and Sharma, U., 2002. Commodification of education and academic labour – using the balanced scorecard in a university setting. Critical Perspectives on Accounting, 13 (5/6), 661–677. doi: 10.1006/cpac.2002.0562
   Google Scholar
• Lawrence, S., Alam, M., and Lowe, T., 1994. The great experiment: financial management reform in the NZ health sector. Accounting, Auditing and Accountability Journal, 7 (3), 68–95. doi: 10.1108/09513579410064123
   Google Scholar
• Llewellyn, S. and Northcott, D., 2005. The average hospital. Accounting, Organizations and Society, 30 (6), 555–583. doi: 10.1016/j.aos.2004.05.005
   Web of Science ®Google Scholar
• Lukka, K. and Granlund, M., 2002. The fragmented communication structure within the accounting academia: the case of activity-based costing research genres. Accounting, Organizations and Society, 27 (2), 165–190. doi: 10.1016/S0361-3682(00)00037-4
   Web of Science ®Google Scholar
• Lukka, K. and Suomala, P., 2014. Relevant interventionist research: balancing three intellectual virtues. Accounting and Business Research, 44 (2), 204–220.
   Web of Science ®Google Scholar
• MacKenzie, D., Muniesa, F., and Siu, L., eds., 2007. Do Economics Make Markets? On the Performativity of Economics. Princeton: Princeton University Press.
   Google Scholar
• Malmi, T. and Granlund, M., 2009. In search of management accounting theory. European Accounting Review, 18 (3), 597–620. doi: 10.1080/09638180902863779
   Web of Science ®Google Scholar
• McAdam, R. and Walker, T., 2003. An inquiry into balanced scorecards within Best Value implementation in UK local government. Public Administration, 81 (4), 873–892. doi: 10.1111/j.0033-3298.2003.00375.x
   Web of Science ®Google Scholar
• McNulty, T., Zattoni, A., and Douglas, T., 2013. Developing corporate governance research through qualitative methods: a review of previous studies. Corporate Governance: An International Review, 21 (2), 183–198. doi: 10.1111/corg.12006
   Web of Science ®Google Scholar
• van der Meer-Kooistra, J. and Vosselman, E., 2012. Research paradigms, theoretical pluralism and the practical relevance of management accounting knowledge. Qualitative Research on Accounting and Management, 9 (3), 245–264. doi: 10.1108/11766091211257452
   Google Scholar
• Merchant, K.A., 2012. Making management accounting research more useful. Pacific Accounting Review, 24 (3), 334–356. doi: 10.1108/01140581211283904
   Google Scholar
• Meyer, J.W. and Rowan, B., 1977. Institutionalized organizations: formal structure as myth and ceremony. American Journal of Sociology, 83 (2), 440–463.
   Web of Science ®Google Scholar
• Miller, P., 1991. Accounting innovation beyond the enterprise: problematizing investment decisions and programming economic growth in the U.K. in the 1960s. Accounting, Organizations and Society, 16 (8), 733–762. doi: 10.1016/0361-3682(91)90022-7
   Web of Science ®Google Scholar
• Mitchell, F., 2002. Research and practice in management accounting: improving integration and communication. European Accounting Review, 11 (2), 277–289. doi: 10.1080/09638180020017087
   Google Scholar
• Modell, S., 2009. Institutional research on performance measurement and management in the public sector accounting literature: a review and assessment. Financial Accountability and Management, 25 (3), 277–303. doi: 10.1111/j.1468-0408.2009.00477.x
   Google Scholar
• Modell, S., 2012a. The politics of the balanced scorecard. Journal of Accounting and Organizational Change, 8 (4), 475–489. doi: 10.1108/18325911211273482
   Google Scholar
• Modell, S., 2012b. Strategy, political regulation and management control in the public sector: institutional and critical perspectives. Management Accounting Research, 23 (4), 278–295. doi: 10.1016/j.mar.2012.05.001
   Web of Science ®Google Scholar
• Modell, S. and Wiesel, F., 2008. Marketization and performance measurement in Swedish central government: a comparative institutionalist study. Abacus, 44 (3), 251–283. doi: 10.1111/j.1467-6281.2008.00262.x
   Web of Science ®Google Scholar
• Moll, J., Burns, J., and Major, M., 2006. Institutional theory. In: Z. Hoque, ed. Methodological Issues in Accounting Research: Theories and Methods. London: Spiramus Press Ltd, 183–205.
   Google Scholar
• Moore, D.R.J., 2013. Sustainability, institutionalization and the duality of structure: contradiction and unintended consequences in the political context of an Australian water business. Management Accounting Research, 24 (4), 366–386. doi: 10.1016/j.mar.2013.06.006
   Web of Science ®Google Scholar
• Mörth, U. ed., 2004. Soft Law in Governance and Regulation. Cheltenhem: Edgar Elgar.
   Google Scholar
• Mouritsen, J., Thorsgaard Larsen, H., and Hansen, A., 2002. “Be critical!” Critique and naivete – Californian and French connections in critical Scandinavian accounting research. Critical Perspectives on Accounting, 13 (4), 497–513. doi: 10.1006/cpac.2002.0547
   Google Scholar
• Neu, D., Cooper, D.J., and Everett, J., 2001. Critical accounting interventions. Critical Perspectives on Accounting, 12 (6), 735–762. doi: 10.1006/cpac.2001.0479
   Google Scholar
• Nicolai, A. and Seidl, D., 2010. That's relevant! Different forms of practical relevance in management science. Organization Studies, 31 (9/10), 1257–1285. doi: 10.1177/0170840610374401
   Web of Science ®Google Scholar
• Northcott, D., and France, N., 2005. The balanced scorecard in New Zealand health sector performance management: dissemination and diffusion. Australian Accounting Review, 15 (3), 34–46. doi: 10.1111/j.1835-2561.2005.tb00301.x
   Google Scholar
• Ogden, S.G., 1997. Accounting for organizational performance: the construction of the customer in the privatised water industry. Accounting, Organizations and Society, 22 (6), 529–556. doi: 10.1016/S0361-3682(96)00027-X
   Web of Science ®Google Scholar
• Parker, L.D., 2012. Qualitative management accounting research: assessing deliverables and relevance. Critical Perspectives on Accounting, 23 (1), 54–70. doi: 10.1016/j.cpa.2011.06.002
   Google Scholar
• Power, M., 1997. The Audit Society. Rituals of Verification. Oxford: Oxford University Press.
   Google Scholar
• Power, M., 2007. Organized Uncertainty: Designing a World of Risk Management. Oxford: Oxford University Press.
   Google Scholar
• Preston, A.M., Chua, W.-F., and Neu, D., 1997. The diagnosis-related group-prospective payment system and the problem of the government of rationing health care to the elderly. Accounting, Organizations and Society, 22 (2), 147–164. doi: 10.1016/S0361-3682(96)00011-6
   Web of Science ®Google Scholar
• Quattrone, P., 2009. ‘We have never been post-modern’: on the search for management accounting theory. European Accounting Review, 18 (3), 621–630. doi: 10.1080/09638180902863837
   Web of Science ®Google Scholar
• Roslender, R., 1996. Relevance lost and found: critical perspectives on the promise of management accounting. Critical Perspectives on Accounting, 7 (5), 533–561. doi: 10.1006/cpac.1996.0054
   Google Scholar
• Roslender, R., 2013. Stuck in the middle with whom? (Belatedly) engaging with Laughlin while becoming (re-) acquainted with Merton and middle range theorising. Critical Perspectives on Accounting, 24 (3), 228–241. doi: 10.1016/j.cpa.2012.07.005
   Web of Science ®Google Scholar
• Roslender, R. and Dillard, J.F., 2003. Reflections on the interdisciplinary perspectives on accounting project. Critical Perspectives on Accounting, 14 (3), 325–351. doi: 10.1006/cpac.2002.0526
   Google Scholar
• Samuel, S., Dirsmith, M.W., and McElroy, B., 2005. Monetized medicine: from the physical to the fiscal. Accounting, Organizations and Society, 30 (3), 249–278. doi: 10.1016/j.aos.2004.02.001
   Web of Science ®Google Scholar
• Seal, W., 2012. Some proposals for impactful management control research. Qualitative Research on Accounting and Management, 9 (3), 228–244. doi: 10.1108/11766091211257461
   Google Scholar
• Soin, K. and Collier, P., 2013. Risk and risk management in management accounting and control. Management Accounting Research, 24 (2), 82–87. doi: 10.1016/j.mar.2013.04.003
   Web of Science ®Google Scholar
• van der Stede, W.A., 2011. Management accounting research in the wake of the crisis: some reflections. European Accounting Review, 20 (4), 605–623. doi: 10.1080/09638180.2011.627678
   Web of Science ®Google Scholar
• Tinker, T., 2005. The withering of criticism. A review of professional, Foucauldian, ethnographic, and epistemic studies in accounting. Accounting, Auditing and Accountability Journal, 18 (2), 100–135. doi: 10.1108/09513570510584674
   Google Scholar
• Tucker, B. and Parker, L., 2014. In our ivory towers? The research-practice gap in management accounting. Accounting and Business Research, 44 (2), 104–143.
   Web of Science ®Google Scholar
• Vollmer, H., Mennicken, A., and Preda, A., 2009. Tracking the numbers: across accounting and finance, organizations and markets. Accounting, Organizations and Society, 34 (5), 619–637. doi: 10.1016/j.aos.2008.06.007
   Web of Science ®Google Scholar
• Vosselman, E., 2014. The ‘performativity thesis’ and its critics: towards a relational ontology of management accounting. Accounting and Business Research, 44 (2), 181–203.
   Web of Science ®Google Scholar
• Westphal, J.D. and Zajac, E.J., 2013. A behavioural theory of corporate governance: explicating the mechanisms of socially situated and socially constituted agency. Academy of Management Annals, 7 (1), 607–661. doi: 10.1080/19416520.2013.783669
   Web of Science ®Google Scholar
• Whittle, A. and Spicer, A., 2008. Is actor-network theory critique? Organization Studies, 29 (4), 611–629. doi: 10.1177/0170840607082223
   Web of Science ®Google Scholar
• Wiesel, F., Modell, S., and Moll, J., 2011. Customer orientation and management control in the public sector: a garbage can analysis. European Accounting Review, 20 (3), 551–581. doi: 10.1080/09638180.2010.522778
   Web of Science ®Google Scholar
• Wooten, M. and Hoffman, A.J., 2008. Organizational fields: past, present and future. In: R. Greenwood, C. Oliver, K. Sahlin, and R. Suddaby, eds. The Sage Handbook of Organizational Institutionalism. Thousand Oaks, CA: Sage, 130–147.
   Google Scholar
• Zald, M.N. and Lounsbury, M., 2010. The wizards of Oz: towards an institutional approach to elites, expertise and command posts. Organization Studies, 31 (7), 963–996. doi: 10.1177/0170840610373201
   Web of Science ®Google Scholar
• Zawawi, N.H.H. and Hoque, Z., 2010. Research on management accounting innovations: an overview of its recent development. Qualitative Research on Accounting and Management, 7 (4), 505–568. doi: 10.1108/11766091011094554
   Google Scholar