Behavioral research in management accounting: The past, present, and future

Abstract

Behavioral research in management accounting has made significant progress over the past half century. Although that progress has not often been smooth, it has demonstrated the need to pay careful and close attention to behavioral issues to promote effective organizational functioning. The range of issues addressed has expanded dramatically, consistent with the growth in the complexity of organizations, and the need to manage cross-national operations. This paper provides a review of major findings in the field. It then examines work that reflects on prior literature and puts forward proposals that may contribute to the advancement of the discipline. Finally, it considers some emerging research issues and suggests some conclusions.

Citation

Dunk, A.S. (2001), "Behavioral research in management accounting: The past, present, and future", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 4), Emerald Group Publishing Limited, Leeds, pp. 25-45. https://doi.org/10.1016/S1474-7979(01)04067-4