In this article we discuss management accounting theory. We discuss the motivation for and roleof theory in management accounting, arguing that theories in an applied field such asmanagement accounting should provide explanations that are useful for those we study -managers, organizations and...

This study theoretically develops the exploratory findings from Hansen and Van derStede (2004), regarding alternative reasons to budget (RtB) in firms. Fouroperational RtB?s are proposed, which are developed from the two operational RtB?sused by Hansen and Van der Stede (2004). Using a similar...