In this essay we consider the future of management accounting in the new millennium. We draw on the themes of post-industrialism to highlight the major discontinuities emerging in management accounting work. In particular, these discontinuities are discussed in the context of the following...

The purpose of this paper is to identify the strengths and weaknesses of three research methods employed in managerial accounting: experimental, survey and field research. We do this by drawing on the three papers published in this issue of the Journal. These three papers provide the reader with...

This paper elucidates the craft of doing field research. Our discussion is presented in the form of two parallel texts. One text narrates the practical issues that surround our craft. Where possible, these issues have been illustrated from our own experience in doing management accounting field...

Case studies of the change from cash to accrual accounting for tobacco licence fees (TLF) by the three members of the Australian tobacco manufacturing oligopoly illustrate the endogeneity of accounting method choice and provide evidence of a quot;product marketquot; effect on that choice. Prior...

This paper narrates attempts to manufacture performance measures, including a balanced scorecard (BSC). Throughout the field encounter with a business unit of an Australasian telecommunications organisation, various performance measurement approaches were trialled in an effort to obtain a stable...

Van Buren III et al. (2012) outline the “importance of the availability of relevant information to managers and stakeholders” (p.1). This belief has propelled significant accounting change, motivating the development of new forms of reporting argued to provide more useful accounting...

Globally, companies increasingly publish separate general purpose, non-financial (sustainability) reports. Some of these are independently assured and assurers may or may not be from the auditing profession. We seek to understand this emerging voluntary assurance market. Using a sample of 2,113...