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Author:Lukka, K.
Granlund, M.
Title:The fragmented communication structure within the accounting academia: the case of activity-based costing research genres
Journal:Accounting, Organizations and Society
2002 : JAN-MAR, VOL. 27:1, p. 165-190
Index terms:ACCOUNTING
COMMUNICATION
COSTS
Language:eng
Abstract:The major purpose of this study is to examine the communication structures within the management accounting academia, with a view to illustrating and thereby possibly alleviating the difficulties of dialogue between the different discussion circles identifiable within the field. Research on activity-based costing (ABC) is used as an illustrating example case. The authors distinguish three genres of ABC research (Consulting research, Basic research, and Critical research) and analyse their nature as well as their internal and external communication patterns. The authors are particularly interested in the interests of knowledge, research methods, argumentation styles, and results of these genres.
SCIMA record nr: 231765
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