haku: @author Carmona, S. / yhteensä: 11
viite: 3 / 11
| Tekijä: | Carmona, S. Gutierrez, I. |
| Otsikko: | Vogues in Management Accounting Research |
| Lehti: | Scandinavian Journal of Management
2003 : JUN, VOL. 19:2, p. 213-232 |
| Asiasana: | MANAGEMENT ACCOUNTING MANAGEMENT RESEARCH R&D MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | This paper addresses the ebb and flow of research fashions in management accounting among national groups of accounting scholars. The authors also attempt to enhance existing knowledge about the underlying reasons that differentiate between earlier and later adopters of research fashions. The authors then take Activity-Based Costing to illustrate their understanding of research fashions in management accounting. The results provide support for the propositions that national communities with high research profiles are less vulnerable to the effects of research fashions, and that they are earlier adopters of research fashions than their counterparts with lower research profiles. |
SCIMA