Editoriale. Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research
Autori/Curatori: Maria Serena Chiucchi 
Anno di pubblicazione:  2014 Fascicolo: Lingua: Italiano 
Numero pagine:  5 P. 5-9 Dimensione file:  61 KB
DOI:  10.3280/MACO2014-003001
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 

The problem of the gap between theory and practice has been variously addressed in management accounting research. In recent years, new theories have been introduced and researchers have gradually approached field-based research with the aim to help bridge this gap. Several methods have been adopted to carry out this kind of research: questionnaires, interviews, single or multiple case studies, etc. Among them, the case method, in particular, has received increasing attention.

Keywords: Management Accounting, research methods, field-based research, case study.

  1. Baldvinsdottir G., Mitchell F., Nørreklit H. (2010), Issues in the relationship between theory and practice in management accounting, Management Accounting Research, 21, 2, pp. 79-82., 10.1016/j.mar.2010.02.006DOI: 10.1016/j.mar.2010.02.006
  2. Chiucchi M. S. (2012), Lo studio di caso nel management accounting, Torino, Giappichelli.
  3. Chua W.F. (2011), In search of “successful” accounting research, European Accounting Review, 20, 1, pp. 27-39., 10.1080/09638180.2011.559033DOI: 10.1080/09638180.2011.559033
  4. Hopwood A.G. (1983), On trying to study accounting in the contexts in which it operates, Accounting, Organizations and Society, 8, 2-3, pp. 287-305., 10.1016/0361-3682(83)90035-1DOI: 10.1016/0361-3682(83)90035-1
  5. Jönsson S. (1999), Action research in management accounting studies, Gothenburg, Gothenburg Research Institute.
  6. Jönsson S., Lukka K. (2006), There and back again: doing interventionist research in management accounting, in Chapman C.S., Hopwood A.G., Shields M.D., a cura di, Handbook of Management Accounting Research, Oxford, Elsevier.
  7. Lukka K. (2005), Approaches to case research in management accounting: the nature of empirical intervention and theory linkage, in Jönsson S., Mouritsen J., a cura di, Accounting in Scandinavia – The northern lights, Malmö, Liber & Copenaghen Business School Press.
  8. Mancini D. (2011), L’azienda-rete e le decisioni di partnership: il ruolo del sistema informativo relazionale, Management Control, 1, pp. 65-97., 10.3280/MACO2011-001004DOI: 10.3280/MACO2011-001004
  9. Parker L., Guthrie J. (2014), Addressing directions in interdisciplinary accounting research, Accounting, Auditing & Accountability Journal, 27, 8, pp. 1218-1226., 10.1108/AAAJ-06-2014-1737DOI: 10.1108/AAAJ-06-2014-1737
  10. Ryan B., Scapens R.W., Theobald M., a cura di, (2002), Research method & methodology in finance & accounting (2nd Edition), London, Thomson Learning.
  11. Scapens R.W. (2006), Understanding management accounting practices: a personal journey, The British Accounting Review, 38, 1, pp. 1-30., 10.1016/j.bar.2005.10.002DOI: 10.1016/j.bar.2005.10.002
  12. Suomala P., Lyly-Yrjänäinen J., Lukka K. (2014), Battlefield around interventions: A reflective analysis of conducting interventionist research in management accounting, Management Accounting Research, 25, 4, pp. 304-314., 10.1016/j.mar.2014.05.001DOI: 10.1016/j.mar.2014.05.001
  13. Van de Ven A.H., Johnson P.E. (2006), Knowledge for theory and practice, Academy of Management Review, 31, 4, pp. 802-821., 10.5465/AMR.2006.22527385DOI: 10.5465/AMR.2006.22527385

Maria Serena Chiucchi, in "MANAGEMENT CONTROL" 3/2014, pp. 5-9, DOI:10.3280/MACO2014-003001


FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche