research papers management accounting

The practical relevance of management accounting research and the role of qualitative methods therein

Qualitative Research in Accounting & Management

ISSN : 1176-6093

Article publication date: 24 August 2012

ter Bogt, H. and van Helden, J. (2012), "The practical relevance of management accounting research and the role of qualitative methods therein", Qualitative Research in Accounting & Management , Vol. 9 No. 3. https://doi.org/10.1108/qram.2012.31409caa.001

Emerald Group Publishing Limited

Copyright © 2012, Emerald Group Publishing Limited

Article Type: Guest editorial From: Qualitative Research in Accounting & Management, Volume 9, Issue 3

In recent years the practical relevance of management accounting research has been addressed in special sections of accounting journals ( Management Accounting Research , 2010, Vol. 20 No. 2; Critical Perspectives on Accounting , 2012, Vol. 23 No. 1), in more or less “isolated” papers in these journals (Mitchell, 2002; van Helden and Northcott, 2010) and in special issues of journals in the more general field of management ( Academy of Management Review , Vol. 50 No. 2).

This special issue of Qualitative Research in Accounting and Management ( QRAM ) aims to continue the debate on the practical relevance of management accounting research through a specific focus on the contribution of qualitative research to this topic. So apart from discussing the subject in a more general sense, we will raise some particular questions about the role of qualitative methods therein. We present four papers. The first is a traditional research paper in the sense that it is a theoretically informed empirical study that makes use of qualitative methods. The other three papers have a more reflective character. The second paper advocates a multi-case research method and an interpretive theoretical framework that includes political and economic insights as well as elements from practice. The third paper discusses the focus of the practice-relevance debate, which according to the authors is often too instrumental. The fourth and final paper deals with various themes that might play a role when considering (the need to increase) the practical relevance of management accounting research and the role of qualitative research therein. This paper includes short commentaries with the opinions of the editors of eight academic accounting journals about these themes.

However, before introducing the four papers of this special issue, we – as its editors – would like to express our gratitude to the editor of QRAM , Deryl Northcott. She was the one who encouraged us to start our collection of papers and organize the review process. She also stimulated us to enrich the practice-relevance debate by including the role of qualitative research methods. Furthermore, we would like to thank the authors of the papers as well as the journal editors who contributed to this special issue by giving their views on the importance of practice-relevance, as included in the fourth paper.

The first paper is authored by Jan van Helden, Anders Grönlund, Riccardo Mussari and Pasquale Ruggiero. It examines the reasons why public sector managers approach either consultants or academics to help them solve problems related to public sector accounting and management reforms. The research is based on a field study of 24 public sector managers’ reactions to real-life constructs and their answers to questions about their experiences. The public sector managers selected came from central government agencies in Italy, The Netherlands and Sweden. The paper shows that in the case of well-defined practical technical problems, public sector managers tend to approach consultants because of their experience-based knowledge. This so-called tacit knowledge is typically transferred through a strong interaction between the public sector manager and the consultant, denoted as socialization. In accordance with their expectations, the authors found that public sector managers particularly turn to academics in the case of specific value-laden problems in their organization. Although they are also knowledgeable about practical and technical issues (the primary domain of consultants), academics’ know-how is usually only asked for when impartiality is required. Furthermore, with respect to the transfer of knowledge, the authors expected a detached approach by the academic: an indirect exchange of information between the academic and the client (indicated as interiorization). This assumption was, however, not corroborated by their study; generally academics work closely together with their counterparts in the client organization. This paper has contributed to the formulation of a better articulated set of preferences of public sector managers as regards the choice between a consultant and an academic as an advisor. Moreover, this research makes use of an innovative form of data collection through so-called real-life constructs. These constructs explore the reactions of respondents to a concrete agenda of advisory projects on, for example, a new cost allocation system or a repositioning of the organization’s strategy. Then subsequently the research moves outwards from the construct, thus facilitating connections with more general organizational processes.

Will Seal’s paper shows how management control researchers can improve their practical impact through research designs that recognize the multiple dimensions of organizational reality. The author points at a possible breach between the managerial knowledge in universities and managerial practice, resulting, for example, from the fact that practitioners and academics are influenced by different literatures or have different ideas about “legitimacy”. The author argues, however, that management accounting researchers can increase their critical engagement skills through what is labelled as pragmatic constructivism. The ideas of pragmatic constructivism help explain how managers in practice construct their reality via logics, facts, values and communication. The adoption of an interpretive theoretical framework and a multi-case research method could help the academic researcher understand how the specific organizational context influences the local logics, values and facts in an organization. It is argued that management consultants have implicitly adopted this way of working, as they also learn from their clients and apply their accumulated knowledge to other clients, which suggests that in fact they also use multiple cases. Academic researchers can replicate the pragmatic constructivist ontology whilst adopting more explicitly theoretical and critical approaches. The main difference between the multiple case research of management consultants and that of academic researchers is probably that academics interpret data via theory, which enables them to identify “patterns”. Seal proposes that academic research could increase its contribution to management control in practice by integrating parts of the consultants’ knowledge creation process without undermining the standards of theoretical rigour and academic values.

The paper by Jeltje Van-der-Meer-Kooistra and Ed Vosselman claims that the practical relevance of management accounting research is too instrumentally constrained. In addition to relevance in an instrumental sense, these authors distinguish two other aspects of practical importance: conceptual relevance, which refers to the framing of the decision (and control) situation in practice, and legitimative relevance, which supports processes of legitimization and enforcing decisions. The authors’ call for increasing the domain of practical relevance of management accounting knowledge interrelates with a debate on the desirability of theoretical pluralism and paradigm diversity in management accounting research. The paper argues that theoretical pluralism enhances relevance in a conceptual rather than in an instrumental manner, which is desirable. Enhancing the conceptual relevance of the research may be achieved by adopting an interpretive research perspective in which qualitative methods are central. Interpretive research produces knowledge of how change in accounting and control (and, more broadly, in organizations) is an interactive effect of complex and unpredictable relations among multiple entities, including social, cultural, political and economic conditions. It thus acknowledges the complexity and context-specificity of practice. This type of research has the potential to challenge the performativity of the mainstream management accounting knowledge, without opposing the pursuit of efficiency as such. These authors’ claim is that instrumental relevance is typically associated with the mainstream management accounting research, which de-contextualizes and oversimplifies the actual reality of management accounting practices.

The final paper in this special issue presents the opinions of the editors of a number of highly valued academic journals that publish articles on management accounting research. The editors express their views about the practical relevance of the research in this area as well as the role of qualitative methods in this context. We invited several journal editors to respond to a short note containing some questions and discussion themes. To our delight almost all of them agreed to participate. We received contributions from the editors of eight journals: James Guthrie and Lee Parker, Accounting, Auditing & Accountability Journal ( AAAJ ); Stewart Jones, ( Abacus ); Christopher Chapman and Anja Kern, Accounting, Organizations and Society ( AOS ); Christine Cooper and Marcia Annisette, Critical Perspectives on Accounting ( CPA ); Salvador Carmona, European Accounting Review ( EAR ); Irvine Lapsley, Financial Accountability & Management ( FAM ); Ramsji Balakrishnan, Journal of Management Accounting Research ( JMAR ); and Bob Scapens, Management Accounting Research ( MAR ). An overall conclusion drawn from the journal editors’ contributions about the importance of practice-relevance in the management accounting research and the role of qualitative methods is that these two topics do not seem to be regarded as crucial in the research debate. In our reflection about the editors’ views, we make some suggestions for how to move ahead. First, since the field of management accounting is intrinsically a practice-oriented discipline, we propose a larger focus of the research on topics relevant to practitioners, such as management accountants and managers using management accounting information. Second, we argue that researchers should be encouraged to collaborate more with practitioners, as is the case in action and interventionist research. Third, we emphasize that research findings should be communicated to practitioners via communication channels that are easily accessible to them. Fourth, in our view, academic journals should also pay attention to the practical implications of research findings. In this way, a future research agenda could be set which is also interesting to practitioners. Finally, we would like to encourage a further debate about the role of qualitative methods used in research on topics that are of practical relevance, a discussion that should go beyond some text-book views about the differences between quantitative and qualitative research in management. We share the opinion of Baldvinsdottir et al. (2010, p. 80), who observe that:

[…][m]anagement accounting research has moved from a predominant focus on the technical to a predominant focus on the social. There has been a neglect of research which seeks to balance both aspects and which therefore reflects the real world nature of the accounting discipline.

We believe that the collection of papers in this special issue is an interesting one, as each paper adopts its own perspective in discussing the practice-relevance of management accounting research and the role of qualitative research therein. We hope that this variety will contribute to the further discussion of these themes. We think that such a discussion is an important one and that it will shed more light on the actual existence of a gap between academia and practice, on the nature of this gap and on the extent to which this situation is regarded as a problem by the various parties involved. If it is concluded that such a gap indeed exists and that it is undesirable, the discussion might ideally lead to initiatives to narrow it without losing academic quality and “rigour” (rigour being a concept which might deserve some further discussion too). But, whatever the results of this discussion may be, academics might consider explicit attempts to contribute to practice as an end in itself; for example, because they enjoy contributing to solving concrete problems in organizations or because they think that academic research should (also) be related to practice. However, they might also be interested in contributing to practice because they want to show that academics are not primarily interested in “art for art’s sake”; for example, to retain the support of various stakeholders in society for the work done in universities. Regardless of the precise reasons for the discussion, the fact that in recent years several papers and special issues/sections of journals have been devoted to the theme of practice-relevance does suggest that at least some academics feel a little bit uncomfortable as regards the topic. This level of discomfort will hopefully stimulate academics to engage in pluriform types of future management accounting research in which academic values as well as practical relevance receive balanced attention.

Henk ter Bogt, Jan van Helden Guest Editors

Baldvinsdottir, G., Mitchell, F. and Nörreklit, H. (2010), “Issues in the relationship between theory and practice in management accounting”, Management Accounting Research , Vol. 20 No. 2, pp. 79–82

Mitchell, F. (2002), “Research and practice in management accounting: improving integration and communication”, European Accounting Review , Vol. 11 No. 2, pp. 277–89

van Helden, G.J. and Northcott, D. (2010), “Examining the practical relevance of public sector management accounting research”, Financial Accountability & Management , Vol. 26 No. 2, pp. 213–40

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Calculating the CiteScore is based on the number of citations to documents (articles, reviews, conference papers, book chapters, and data papers) by a journal over four years, divided by the number of the same document types indexed in Scopus and published in those same four years.

For more information and methodology visit the Scopus definition

CiteScore Tracker 2024

(updated monthly)

CiteScore Tracker is calculated in the same way as CiteScore, but for the current year rather than previous, complete years.

The CiteScore Tracker calculation is updated every month, as a current indication of a title's performance.

2023 Impact Factor

The Journal Impact Factor is published each year by Clarivate Analytics. It is a measure of the number of times an average paper in a particular journal is cited during the preceding two years.

For more information and methodology see Clarivate Analytics

5-year Impact Factor (2023)

A base of five years may be more appropriate for journals in certain fields because the body of citations may not be large enough to make reasonable comparisons, or it may take longer than two years to publish and distribute leading to a longer period before others cite the work.

Actual value is intentionally only displayed for the most recent year. Earlier values are available in the Journal Citation Reports from Clarivate Analytics .

Publication timeline

Time to first decision

Time to first decision , expressed in days, the "first decision" occurs when the journal’s editorial team reviews the peer reviewers’ comments and recommendations. Based on this feedback, they decide whether to accept, reject, or request revisions for the manuscript.

Data is taken from submissions between 1st June 2023 and 31st May 2024

Acceptance to publication

Acceptance to publication , expressed in days, is the average time between when the journal’s editorial team decide whether to accept, reject, or request revisions for the manuscript and the date of publication in the journal. 

Data is taken from the previous 12 months (Last updated July 2024)

Acceptance rate

The acceptance rate is a measurement of how many manuscripts a journal accepts for publication compared to the total number of manuscripts submitted expressed as a percentage %

Data is taken from submissions between 1st June 2023 and 31st May 2024 .

This figure is the total amount of downloads for all articles published early cite in the last 12 months

(Last updated: July 2024)

This journal is abstracted and indexed by

• ABI/INFORM Complete/ ABI/INFORM Global/ ABI/INFORM Professional Advanced/ ABI/INFORM Professional Standard (ProQuest)
• Academic Search Alumni Edition/ Academic Search Complete/ Academic Search Elite/ Academic Search Premier (EBSCO)
• Accounting & Tax Periodicals (ProQuest)
• The British Library
• Business Source Alumni Edition/ Business Source Complete/ Business Source Corporate Plus/ Business Source Elite/ Business Source International/ Business Source Premier (EBSCO)
• Cabell's Directory of Publishing Opportunities in Accounting, and Management
• OCLC - Electronic Collections Online
• Professional ABI/INFORM Complete/ Professional ProQuest Central/ ProQuest Central (ProQuest)
• ReadCube Discover

This journal is ranked by

• Anvur (Italy)
• The Association of Business Schools' (ABS) Academic Journal Guide 2015 (the Guide)
• Australian Business Deans Council
• Australian Research Council (ERA Journal List)
• BFI (Denmark)
• CNRS (France) grade 4
• NSD (Norway)
• Polish Scholarly Bibliography (PBN)
• VHB (German Academic Association for Business Research)-B ranked journal

Reviewer information

Peer review process.

This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. Reviews are completed with evidence of thoughtful engagement with the manuscript, provide constructive feedback, and add value to the overall knowledge and information presented in the manuscript.

The mission of the peer review process is to achieve excellence and rigour in scholarly publications and research.

Our vision is to give voice to professionals in the subject area who contribute unique and diverse scholarly perspectives to the field.

The journal values diverse perspectives from the field and reviewers who provide critical, constructive, and respectful feedback to authors. Reviewers come from a variety of organizations, careers, and backgrounds from around the world.

All invitations to review, abstracts, manuscripts, and reviews should be kept confidential. Reviewers must not share their review or information about the review process with anyone without the agreement of the editors and authors involved, even after publication. This also applies to other reviewers’ “comments to author” which are shared with you on decision.

Resources to guide you through the review process

Discover practical tips and guidance on all aspects of peer review in our reviewers' section. See how being a reviewer could benefit your career, and discover what's involved in shaping a review.

More reviewer information

Calls for papers

Reinventing the finance function.

Introduction Contemporary trends and global developments increasingly challenge the tasks, d...

Qualitative Research on Management Control for Innovation

About Innovation lies at the heart of organizational success in an ever-evolvi...

Thank you to the 2023 Reviewers

The publishing and editorial teams would like to thank the following, for their invaluable service as 2023 reviewers for this journal. We are very grateful for the contributions made. With their help, the journal has been able to publish such high...

Thank you to the 2022 Reviewers

The publishing and editorial teams would like to thank the following, for their invaluable service as 2022 reviewers for this journal. We are very grateful for the contributions made. With their help, the journal has been able to publish such high...

Thank you to the 2021 Reviewers

The publishing and editorial teams would like to thank the following, for their invaluable service as 2021 reviewers for this journal. We are very grateful for the contributions made. With their help, the journal has been able to publish such high...

QRAM remembers founding editor Professor Keith Hooper

It is with great sadness that I note the death of Professor Keith Hooper ...

Literati awards

Qualitative Research in Accounting & Management  - Literati Award Winners 2023

We are pleased to announce our 2023 Literati Award winners. Outstanding Paper Do we still need financial intermediati...

Qualitative Research in Accounting & Management  - Literati Award Winners 2022 

We are pleased to announce our 2022 Literati Award winners. Outstanding Paper Management accounting change ...

Qualitative Research in Accounting & Management - Literati Award Winners 2021

We are pleased to announce our 2021 Literati Award winners. Outstanding Paper Performance in neo-liberal do...

Qualitative Research in Accounting & Management - Literati Award Winners 2020

We are pleased to announce our 2020 Literati Award winners. Outstanding Papers Symbolic categories and the shaping of identity: The...

Qualitative Research in Accounting & Management is an international journal that publishes qualitative research investigating the interface of accounting and management/managerial work in different contexts and from various theoretical perspectives and that contributes to contemporary academic debates.

Aims and scope

Qualitative Research in Accounting & Management (QRAM ) is an international journal that publishes qualitative research at the interface of accounting and management. The journal encourages interdisciplinary research of practices in the accounting field through a variety of theoretical lenses and perspectives. In doing so, it seeks to challenge and add to our knowledge of the accounting-management nexus in various (e.g., organisational, historical, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below.

• Management accounting and control
• Accountability, transition and organisational change
• Performance management and accounting metrics
• Accounting for strategic management
• The use and behavioural effects of accounting information in organisational decision-making
• Public and third sector accounting and management
• Accounting and management controls for sustainability and the environment
• Historical perspectives on the accounting-management interface
• Methods and methodologies for research at the interface of accounting and management
• Accounting and management in developing countries and emerging economies
• Technology effects on accounting-management dynamics
• Financial accounting and managerial work
• Auditing and managerial work

Submissions are also welcome covering other topics that combine elements of the accounting and management domains.

Latest articles

These are the latest articles published in this journal (Last updated: July 2024 )

Sustainability reporting in Spanish public hospitals: has it become an institutionalized norm among these organizations?

Management interventions in pacing a planned financial accounting outsourcing transition, performance management system components and the role of the management accountant, top downloaded articles.

These are the most downloaded articles over the last 12 months for this journal (Last updated: July 2024 )

Adapting management control to virtual teams: evidence from a natural experiment

Accounting as a means to legitimacy: the case of internally generated intangibles, discourse analysis on sustaining the maieutic role "€œwhen management accounting goes digital"€.

These are the top cited articles for this journal, from the last 12 months according to Crossref (Last updated: July 2024 )

Breaking incommensurability boundaries? On the production and publication of interparadigmatic research

Accountants' institutional work: a global study of the role of accountants in integrated reporting, the critical potential of institutional theory revisited"€”a field study of the rationalisation of budget fairness through agentic actorhood.

This title is aligned with our responsible management goal

We aim to champion researchers, practitioners, policymakers and organisations who share our goals of contributing to a more ethical, responsible and sustainable way of working.

Related journals

This journal is part of our Accounting, finance & economics collection. Explore our Accounting, finance & economics subject area to find out more.  

See all related journals

Pacific Accounting Review

Pacific Accounting Review offers empirical and theoretical research into current developments in accounting and finance...

Review of Accounting and Finance

Review of Accounting and Finance publishes high-quality, original research papers that cover a wide range of topics in...

International Journal of Accounting and Information Management

International Journal of Accounting & Information Management (IJAIM) is designed as a portal to report state-of-the-art...

• Youth Program
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Research Papers / Publications

Contemporary Issues in Management Accounting

The following reports are based on academic research into innovative and topical areas of management accounting practice commissioned by CIMA. They highlight the key findings from the research and their relevance to the accounting and finance community.

Our latest published reports

The chief financial officer (cfo): a study of role expectations, conflicts and ambiguity.

This research, conducted by Professor Paul Thambar of Monash University in Australia, explored the evolving role of CFO through in -depth interviews with 12 CFOs from Australia and Sri Lanka across a range of industry settings.

The study reveals a range of conflicting and ambiguous expectations and explains how these expectations shape the CFO role and how role holders navigate the challenges related to these expectations. Read more >

Challenges in reporting on the United Nations Sustainable Development Goals: a management accounting focus

This research, led by Matteo Molinari, senior lecturer in accounting and finance at the University of Roehampton in the UK, explored how management accountants within a large Italian multi-utility company contributed to the reporting and managing of two UN Sustainable Development Goals (Goal 7, Affordable and Clean Energy; and Goal 13, Climate Action), both of which are particularly relevant to companies operating in environmentally sensitive industries.

It presents a 7 steps-cycle of management accountants’ work to implement and purposely address the challenges embedded in SDGs reporting and also provides examples of Key Performance Indicators for the two SDG’s Read more >

United or Divided? Governance mechanisms for integrating ESG into business practice

This study by a researcher from the Competence Centre for Economic, Ecological, and Social Sustainability at the Free University of Bolzano delves into the integration of Environmental, Social, and Governance (ESG) considerations within business practices and corporate reporting. The subject of this in-depth case study is a EU-based state-owned sustainable green tech company. The company exemplifies best practices by incorporating ESG factors into its business operations, including the establishment of compensation funds specifically earmarked for environmental expenses. Read more >

ESG Reporting as a Driver of Value Creation: A case study of ABN AMRO

This report, by a group of researchers from the University of Roehampton, UCL School of Management, Luiss Business School and Kingston Business School, outlines the experience and commitment of ABN AMRO in the area of sustainability and ESG and explores channels through which the bank’s ESG proposition fosters value creation. While all organisations influence society, banks have a greater impact and play a vital role in driving the transition to a sustainable economy. This case-study focused on the banking sector is a deeper-dive into the banks role in achieving a sustainable economy and provides valuable recommendations on best practices. Read more >

Supply Chain Performance Measurement: Practices for an alignment with SDGs

This collaborative study by the Università Politecnica delle Marche and Sant’Anna School of Advanced Studies delves into the integration of Sustainable Development Goals (SDGs) and associated targets within supply chains. Employing a multiple case study approach, the research explores methods for measuring and assessing the impact of these initiatives on SDGs. The report offers valuable insights to companies, practitioners, and management accountants, shedding light on the opportunities and challenges related to SDG integration within supply chains. Read more >

Advancing the Circular Economy in Sri Lanka’s Manufacturing Sector: The role of management accounting

This study, led by a scholar from the University of Sri Jayewardenepura, Sri Lanka investigates the implementation of circular economy practices and circular economy business models (CEBM) in five local manufacturing firms within the tea, newspaper and food and beverage sectors.

The research found that for CEBM’s, management accounting serves as an important tool for management control and support, stewardship, performance measurement and decision-making but there is also a need to develop additional accounting tools to support CEBM implementation.

The report also sets out the implications for various stakeholder groups, including practitioners, policymakers and regulators, and recommendations for each group to consider and implement. Read more >

Corporate sustainability performance management in the context of the United Nations’ Sustainable Development Goals.

This study, conducted by a research team from two German Universities Investigates corporate sustainability performance management practices at five multinational German corporations - BASF, Deutsche Post DHL, Evonik Industries, Merck, and Vaude. It also proposes a maturity model of corporate sustainability performance management and management accounting’s involvement comprising four levels (1) external reporting, (2) strategic thinking, (3) company-wide integration and (4) business partnering. Read more >

Integrating the SDGs into capital investment decisions.

The research conducted by a group of scholars from the Institute of Management, Sant’Anna School of Advanced Studies and Dipartimento di Management, Università Politecnica delle Marche found that there is a requirement to encourage thinking about the influence of capital investments on the Sustainable Development Goals (SDGs). This can be achieved by utilizing a framework that accounts for direct, indirect, and uncertain effects, as well as the 5 dimensions of impact management. Read more >

Predictive Analytics: Should there be a “human in the loop”?

This research set within a large US-based automotive parts retailer provides important insights on the usage of predictive analytics in the business world. It shows that as businesses strive to navigate an increasingly complex landscape, the integration of human expertise and predictive analytics emerges as a key strategy for achieving superior outcomes. Read more >

Calculating Sustainability: Can accounting save the world?

The research, conducted by a group of scholars from Alliance Manchester Business School, Manchester University and SDA Bocconi School of Management, Bocconi University, proposes a new Sustainable Value Table (SVT) to reconcile the financial and non-financial dimensions (specifically the Sustainable Development Goals) of business performance and corporate reporting. Read more >

Making the circular economy a reality for SME’s.

As the Circular Economy (CE) gains momentum worldwide, Small and Medium Enterprises (SMEs) are still grappling with achieving sustainable value creation and competitiveness . This research by a group of scholars at the Pontificia Universidad Javeriana, Universidad de Alcala, Universidad de Sabana and Universidad de Navarra introduces a Circular MooD Model, a novel virtual tool that enables Management Accountants and more generally the finance function to assess the implementation level of CE in Latin American SMEs . Read more >

Pricing trends for management accountants

This report summarizes changes in pricing theory and the impact of those changes on the role of the management accountant and is based on research undertaken by Professor David Dugdale from Bristol University in the writing of his textbook Strategic Pricing and Management Accounting. It particularly focusses on value-based pricing and highlights a number of opportunities for management accountants to work as business partners with marketing managers. Read more >

Purpose to Impact: How accounting and reporting practices pave the path to Sustainable Value Creation

This study led by Professor Cristiano Busco from LUISS University outlines a holistic Purpose to Impact framework to successfully pursue Sustainable Value Creation in the current uncertain times. It explores how finance professionals, utilizing the principles and practices of integrated thinking, can support enlightened leaders in steering their organisations to sustainable success. Read more >

Building and enhancing organisational resilience: Before and after COVID-19

This project, led by a University of Roehampton scholar, seeks to investigate the effect of the pandemic on businesses awareness of organisational resilience. The study is highly relevant at a time businesses are faced with emerging, novel risks and disruptions, such as climate change and associated events. It aims to help management accountants to prepare for forthcoming threats, whether anticipated or unforeseen. Read more >

Management Accounting for Climate-related Financial Disclosures

In 2017, the Task Force for Climate Related Financial Disclosures (TCFD) released recommendations to address the need for reliable corporate disclosure of climate-related information. This research, from RMIT and University of Tasmania, explores how management accountants can contribute to the development of appropriate climate-related scenarios and to better integrate their management accounting expertise into organisational climate change strategy. Read more >

The effect of dynamic capabilities on performance and digital business strategy

This research, conducted by a team from Maastricht University, investigated the effect of dynamic capabilities (the ability to adapt internal and external competencies in response to rapidly changing environments) on the implementation of an organisation's digital business strategy and on business unit performance within a large German automotive manufacturing company. Read more >

Seven steps to technological innovation: The case of the Australian and Italian wine industry.

This research, conducted by scholars from the university of South Australia, investigates the drivers, barriers and benefits of technological innovation (including block-chain, Internet of Things (IoT), robotics and Industry 4.0 applications) and the role of management accountants in managing innovation projects within the Australian and Italian wine industry Read more >

From digitisation to digital transformation

This research undertaken by a team from Essec Business School investigates the work, challenges and roles of French and German management accountants in the digital age. It found that management accountants are strongly engaged in the digitisation of their companies and play an important role in the digital transformation through their involvement in data quality and IT system harmonization. Read more >

Employee Trust: determinants and consequences of employee perceptions of organisational trustworthiness .

Inspiring trust has been long acknowledged as the key to successful management but relatively little is known about how employees form trust perceptions. A study, by researchers at Maastricht and Tulane Universities and conducted within privately owned North American pharmacy by reveals that perceptions of the organisation’s benevolence, integrity and ability influence trust perceptions. Read more >

The impact of predictive forecasting on corporate control.

Forecasting is essential for managers to steer businesses in dynamic environments and to manage relations with external stakeholders. A study of two large multi-national companies conducted by a team from Monash University explored to how predictive analytics-based forecasts were used at a corporate level and how they contribute to managing organisations . Read more >

Other Reports in the series

Integrated Thinking Aligning purpose and the business model to market opportunities and sustainable performance

Finance business partnering: Design principles to orchestrate value

Natural Capital Accounting: revisiting the elephant in the boardroom

Local government financial resilience (Germany, Italy and UK compared)

Is the Stewardship Code fit for purpose?

Proxy Advisory Firms: Information intermediaries or standard setters?

How target setting can unleash and enhance creativity

Management control systems in UK innovation companies

The role of corporate culture in the choice of integrated reporting

The role of management accounting in servitisation

An exploration of the implementation and usefulness of environmental management accounting

Governmental financial resilience under austerity: English local authorities

Incentives, accountability and myopic decision making

Financial crisis and changes in management controls in banks

Early evidence on the economic consequences associated with integrated report quality

The effects of cloud technology on management accounting

Using management control systems to balance accuracy, immediacy and innovation in a news organisation

I mpact assessment in a non-government organisation

The accountability and management control of Corporate Social Responsibility foundations (CSRFs) in Mauritius

Risk management in the banking sector

Management control systems as a package

Time estimates as cost drivers

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56 Managerial Accounting Essay Topics

🏆 best essay topics on managerial accounting, 🎓 most interesting managerial accounting research titles, 💡 simple managerial accounting essay ideas.

• Apple Inc.’s Managerial Accounting Conceptual Model
• Managerial Accounting Concepts in Health Care Industry
• Fraud and Ethics in Managerial Accounting
• Managerial Accounting in the COVID-19 Pandemic
• Fastbikes Incorporated’s Managerial Accounting
• Program for University Canada West: Managerial Accounting
• Activity-Based Costing and Profit Planning for Managerial Accounting
• Financial vs. Managerial Accounting Differences
• Financial and Managerial Accounting
• Managerial Accounting in the Area of Health Care
• Managerial Accounting: Tools for Business Decision-Making
• Chester & Wayne Company: Managerial Accounting
• Managerial Accounting Ethics Role
• Managerial Accounting: Term Definition
• Managerial Accounting for Business Decision-Making
• National Charter School’s Managerial Accounting
• Managerial Accounting in Strategic Decision-Making
• Cost-Volume-Profit Analysis: Applications and Implications in Managerial Accounting
• The Importance of Budgeting in Managerial Accounting
• Activity-Based Costing: Advantages and Challenges
• Managerial Accounting and its Role in Cost Control
• Impact of Managerial Accounting on Business Planning
• Break-Even Analysis: A Key Tool in Managerial Accounting
• The Role of Managerial Accounting in Financial Forecasting
• Ethical Considerations in Managerial Accounting
• The Contribution Margin Approach in Managerial Accounting
• Managerial Accounting in Internal Decision-Making
• Managerial Accounting and the Analysis of Profitability
• The Use of Balanced Scorecards in Managerial Accounting
• Managerial Accounting in the Context of Small and Medium Enterprises (SMEs)
• Analysis of Job Order Costing vs. Process Costing
• Role of Managerial Accounting in Capital Budgeting Decisions
• The Impact of Managerial Accounting on Pricing Strategies
• Cash Flow Management and the Role of Managerial Accounting
• Question of Managerial Accounting in Risk Management
• Implementing a Responsibility Accounting System in Organizations
• The Actions of Managerial Accounting in Inventory Management
• Managerial Accounting in the Context of Mergers and Acquisitions
• The Use of Relevant Costing for Decision-Making
• Managerial Accounting and the Analysis of Financial Statements
• Representation of Managerial Accounting in Non-Profit Organizations
• Example of Managerial Accounting in Project Management
• Lean Accounting: A Managerial Accounting Perspective
• Managerial Accounting Role in Corporate Governance
• Influence of Managerial Accounting on Strategic Cost Management
• Aspect of Managerial Accounting in Sustainability Reporting
• Managerial Accounting and Its Position in Performance Evaluation
• Managerial Accounting: Management by Objectives (MBO)
• Understanding Decision Support Systems by Managerial Accounting
• Managerial Accounting and its Impact on Organizational Behavior
• Product Lifecycle Management: Usage of Managerial Accounting
• Examples of Successful Cost Reduction Strategies in Managerial Accounting
• Position of Managerial Accounting in Identifying and Mitigating Financial Risks
• The Purpose of Real-Time Data in Managerial Accounting for Dynamic Decision-Making
• Managerial Accounting and Its Value in Enhancing Operational Efficiency
• The Influence of Managerial Accounting on Innovation and Product Development

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StudyCorgi. (2024, August 21). 56 Managerial Accounting Essay Topics. https://studycorgi.com/ideas/managerial-accounting-essay-topics/

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StudyCorgi . "56 Managerial Accounting Essay Topics." August 21, 2024. https://studycorgi.com/ideas/managerial-accounting-essay-topics/.

StudyCorgi . 2024. "56 Managerial Accounting Essay Topics." August 21, 2024. https://studycorgi.com/ideas/managerial-accounting-essay-topics/.

These essay examples and topics on Managerial Accounting were carefully selected by the StudyCorgi editorial team. They meet our highest standards in terms of grammar, punctuation, style, and fact accuracy. Please ensure you properly reference the materials if you’re using them to write your assignment.

This essay topic collection was updated on September 13, 2024 .