Management accounting scholars generally accept the proposition that our subject matter requires a multi-disciplinary approach to study. The question of what are appropriate norms for conducting research in that environment is not as clear as it may be in more homogenous research communities....

The balanced scorecard is one of the major developments in management accounting in the past decade (Ittner and Larcker 2001). Lipe and Salterio (2000) find that managers ignore one of the key scorecard features, the inclusion of measures that are unique to the strategic objectives of a business...

The balanced scorecard has been hailed as one of the major developments in management accounting in the last decade. Lipe and Salterio (2000) show that one of the key features of this development, the inclusion of measures that are unique to the strategic objectives of a business unit, tend to...

Accountability has its roots in accounting as both words' etymology traces to the Latin word “accomptare” (to account). Financial accounting, as the field came to be known, has at its heart the rendering of an account of the financial affairs of an organization to interested parties who may...

Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently cited their inability to engage with and utilize...

There have been increased calls for rigorous research that contributes to both practice and academic literature. We argue that behavioural accounting experimental researchers (BAR researchers) are particularly well-positioned to answer this call by carrying out research that directly study the...

This chapter reviews the judgment and decision making research (JDM) that involves the production, certification and use of accounting information. We first outline the domain of accounting information and the roles of professional accountants and other users of accounting information. We then...

The purpose of this introduction to this mini-forum on replication research in accounting is to explain the thought process behind the decision to publish back to back in the same issue of Contemporary Accounting Research two articles that have a substantial overlap in motivation, data and...