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The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

Christoph Endenich (Department of Accounting and Management Control, ESSEC Business School, Cergy-Pontoise, France)
Andreas Hoffjan (Chair of Accounting and Management Control, TU Dortmund University, Dortmund, Germany)
Anne Krutoff (Chair of Accounting and Management Control, TU Dortmund University, Dortmund, Germany)
Rouven Trapp (Institute of Management Accounting and Control, Ulm University, Ulm, Germany)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 18 November 2020

Issue publication date: 17 August 2021

383

Abstract

Purpose

This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community.

Design/methodology/approach

This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies.

Findings

The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally.

Research limitations/implications

The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge.

Originality/value

This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

Keywords

Acknowledgements

The authors would like to thank Albrecht Becker, Burkhard Pedell and Dieter Pfaff (the editors) and two anonymous reviewers for their insightful and constructive comments.

Citation

Endenich, C., Hoffjan, A., Krutoff, A. and Trapp, R. (2021), "The internationalisation of management accounting research in the German-speaking countries – a longitudinal study", Journal of Accounting & Organizational Change, Vol. 17 No. 4, pp. 519-554. https://doi.org/10.1108/JAOC-12-2019-0126

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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