Behavioral research in management accounting: The past, present, and future
Year: 2004
Type: book-chapter
Abstract: Behavioral research in management accounting has made significant progress over the past half century. Although that progress has not often been smooth, it has demonstrated the need to pay careful and close attention to behavioral issues to promote effective organizational functioning. The range of issues addressed has expanded dramatically, consistent with the growth in the complexity of organizations, and the need to manage cross-national operations. This paper provides a review of major findings in the field. It then examines work that reflects on prior literature and puts forward proposals that may contribute to the advancement of the discipline. Finally, it considers some emerging research issues and suggests some conclusions.
Author: Alan S. Dunk
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W340159005