The Accounting Review Vol. 100 No. 6 2025
Thoughts on Management Accounting Research at The Accounting Review ’s Centennial
Abstract
On the occasion of The Accounting Review’s centennial, I bring renewed urgency to the need for management accounting research to have practical relevance given the budgetary pressures on higher education. Practically relevant research is also relevant in the classroom. I present three ideas to increase the practical and teaching relevance of management accounting research. First, study the heterogeneity in management accounting practices across industries and embrace single-industry research deep dives. Second, focus on the role of management accounting in decision-making, planning, and forecasting. Third, explore the connections of management accounting with other subfields in accounting as well as other business disciplines.
- DOI
- 10.2308/tar-2025-0481
- Volume
- 100
- Issue
- 6
- Pages
- 373-384
- Language
- en
- Sources
- openalex crossref