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...

Our study delves into analysts' motivation to issue concurrent cash flow forecasts in addition to earnings forecasts to achieve the analysts' specific strategic objectives. To investigate this motivation, we use economics based signaling theory and psychology based support theory to develop our...

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...

What will be the economic effects of the Coronavirus 19 Pandemic of 2020? Will it be a blip on the screen or a lead-in to a full-blown recession or even a new depression? In trying to answer these questions, the silo-based nature of academic research can be frustrating. I attempt to answer these...

Academics and practitioners agree there are substantial barriers to systematically transferring audit research knowledge to policymakers. We adopt a design science approach to investigate the efficacy of employing a research synthesis to transfer academic research knowledge to audit standard...

Most serious auditor client management (ACM) negotiations occur between audit partners and senior client management. Research also shows that audit managers often attempt to resolve issues with client management for several reasons, including efficiency. Prior negotiation research in other...