Journal•ISSN: 1044-5005
Management Accounting Research
Elsevier BV
About: Management Accounting Research is an academic journal published by Elsevier BV. The journal publishes majorly in the area(s): Management accounting & Management control system. It has an ISSN identifier of 1044-5005. Over the lifetime, 680 publications have been published receiving 69079 citations.
Topics: Management accounting, Management control system, Accounting information system, Cost accounting, Positive accounting
Papers published on a yearly basis
Papers
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TL;DR: A framework for analysing the operation of management control systems structured around five central issues, which relate to objectives, strategies and plans for their attainment, target-setting, incentive and reward structures and information feedback loops is proposed.
1,938 citations
TL;DR: In this paper, the authors describe an institutional framework for the conceptualization of management accounting change. But they do not discuss the role of organizational routines and institutions in shaping the processes of change, and three categorizations of institutional change are explored.
1,498 citations
TL;DR: In this paper, a new typology for management control systems (MCS) is proposed, which is based on the distinction between decision-making and control and addresses those controls managers use to direct employee behaviour.
1,358 citations
TL;DR: In this article, the authors examined the extent to which there is a cause-and-effect relationship among the four areas of measurement suggested (the financial, customer, internal-business-process and learning and growth perspectives).
1,355 citations
TL;DR: Evidence suggests that the extended framework provides a useful research tool for those wishing to study the design and operation of performance management systems by providing a template to help describe the key aspects of such systems.
1,122 citations