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  1. 19 Αυγ 2013 · The definitions of management accounting, theory and practice are revisited to discuss the diverse approaches to theories in management accounting. Recommendations for future research are to...

  2. 1 Νοε 2001 · Purpose: This paper proposes a management accounting framework for Small and Medium Enterprises (SMEs) operating in developing countries.

  3. 1 Μαΐ 1996 · This study aims to examine the relationship between selected contingent factors of Strategic Management Accounting including Costing; Planning; control and performance measurements; Strategic...

  4. This paper contributes to knowledge by highlighting the main criticisms of the theoretical frameworks that explain the management account-ing evolution, and the gaps that exist between the theory and practice of management accounting, thus, highlighting the areas that require further in-vestigation.

  5. The purposes of this chapter are to provide an introduction to agency theory, a description of its use in management accounting research and an assessment of the contribution which researchers who are using agency theory could make to our understanding of management accounting.

  6. This paper aims to explore the impact of management accounting research through a review of the literature on the issues related to this topic; some new avenues of research are also identified. In so doing, the paper contributes to both theory and praxis.

  7. 4 Αυγ 2009 · In this article we discuss the motivation for and role of theory in management accounting. We argue that theories in an applied field such as management accounting research should provide explanations that are useful for those we study – managers, organizations and society.

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