Assessing empirical research in managerial accounting: a value-based management perspective ¬リニ
نویسندگان
چکیده
This paper applies a value-based management framework to critically review empirical research in managerial accounting. This framework enables us to place the exceptionally diverse set of managerial accounting studies from the past several decades into an integrated structure. Our synthesis highlights the many consistent results in prior research, identifies remaining gaps and inconsistencies, discusses common methodological and econometric problems, and suggests fruitful avenues for future managerial accounting research. r 2001 Elsevier Science B.V. All rights reserved. JEL classification: D2; J3; L2; M4
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