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Journal of Management Accounting Research
How Top Management Teams Use Management Accounting Systems to Implement Strategy
In this paper we investigate how top management teams (TMTs) use management accounting systems (MAS) for strategy implementation. Consistent with upper echelon theory we argue that professional and ad...
In this paper we investigate how top management teams (TMTs) use management accounting systems (MAS) for strategy implementation. Consistent with upper echelon theory we argue that professional and ad...
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Management Accounting Research in German-Speaking Countries
Journal of Management Accounting Research 18 (1), 1 (2006);
doi: 10.2308/jmar.2006.18.1.1
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This paper reviews current research and practice in management accounting in Germany, Austria, and (part of) Switzerland based on 240 management accounting articles by authors affiliated to a German institution, published in the leading German-language journals and in international management accounting journals from 1998 to 2004. I provide insights into the topics, settings, research methods, and underlying theories used in that literature. Economics-based analytical research is the predominant research method and also had the greatest impact in the international journals. Using examples from theory and practice, I discuss potential reasons for these observations, accomplishments, trends, and potential future developments.
©2006 American Accounting Association
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PUBLICATION DATA
1049-2127 (print)
1558-8033 (online)
American Accounting Association
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