search query: @author Granlund, M. / total: 12
reference: 3 / 12
| Author: | Malmi, T. Granlund, M. |
| Title: | In search of management accounting theory |
| Journal: | European Accounting Review
2009 : SEP, VOL. 18:3 p. 597-620 |
| Index terms: | management accounting accounting research management control strategic planning theories |
| Language: | eng |
| Abstract: | This article discusses the motivation for and the role of theory in management accounting, and argues that theories in an applied field research should provide explanations that are useful for managers, organizations and society. The nature of theories currently used and developed is evaluated. The article presents that management accounting theory should help to answer questions of what kind of management accounting systems should be applied, how, in what circumstances, and how to change them. |
SCIMA