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| Tekijä: | Stede, W.A. van der |
| Otsikko: | Management accounting research in the wake of the crisis: some reflections |
| Lehti: | European Accounting Review
2011 : VOL. 20:4, p. 605-623 |
| Asiasana: | management accounting research financial crises corporate culture organizational structure |
| Kieli: | eng |
| Tiivistelmä: | This article provides some reflections on opportunities and challenges for management accounting (hereafter as: m-accg.) research following the recent financial crisis. Especially, the regulatory reforms and augmented disclosures of the crisis are focused on. While challenging for the organizations facing them, it is argued that especially the enhanced disclosures are likely to turn m-accg. 'inside out' to a greater extent than before, which could be a relief for researchers studying until now mostly internal m-accg. practices. Underlined herein is the importance of considering organizational design, including both structure and culture, in understanding the unavoidably intertwined effects of distorted incentives and information failings, among other problems that appear to all have contributed in some way to the crisis. |
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