DOING CRITICAL MANAGEMENT ACCOUNTING RESEARCH IN EMERGING ECONOMIES

Has management accounting research been critical ?

This paper examines the contributions Management Accounting Research (MAR) has (and has not) made to social and critical analyses of management accounting in the twenty-five years since its launch. It commences with a personalised account of the first named author’s experiences of behavioural, social and critical accounting in the twenty-five years before MAR appeared. This covers events in the...

A Critical View of Global Management Accounting Principles

The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the global management accounting principles. The research questions and hypotheses were developed based on the critical thinking that management accounting is not currently convincing b...

research in new management accounting concepts

globalization of economy and changes  in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. with the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. in this article, the major functions and responsibilities of management accounting is described, rela...

Management accounting research methodologies: searching for the bests

Management needs qualitative and comprehensive information for decision making. Managers are always searching for useful information in order to reach their firm's goals and strategies. The development in technology, globalization and focusing on costumers needs has changed the information that managers need to maintain their position in a competitive environment and take advantage of profitabl...

The Inappropriateness of Western Economic Power Frameworks of Accounting in Conducting Accounting Research in Emerging Economies: A Review of the Evidence by Owolabi