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Book part
Publication date: 21 July 2004

Rosemary R Fullerton and Cheryl S McWatters

Despite arguments that traditional product costing and variance analysis operate contrary to the strategic goals of advanced manufacturing practices such as just in time…

Abstract

Despite arguments that traditional product costing and variance analysis operate contrary to the strategic goals of advanced manufacturing practices such as just in time (JIT), total quality management (TQM), and Six Sigma, little empirical evidence exists that cost accounting practices (CAP) are changing in the era of continuous improvement and waste reduction. This research supplies some of the first evidence of what CAP are employed to support the information needs of a world-class manufacturing environment. Using survey data obtained from executives of 121 U.S. manufacturing firms, the study examines the relationship between the use of JIT, TQM, and Six Sigma with various forms of traditional and non-traditional CAP. Analysis of variance tests (ANOVA) indicate that most traditional CAP continue to be used in all manufacturing environments, but a significant portion of world-class manufacturers supplement their internal management accounting system with non-traditional management accounting techniques.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

Article
Publication date: 1 May 2003

Garry D. Carnegie, Cheryl S. McWatters and Brad N. Potter

This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three…

1966

Abstract

This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in each case to the year 2000, the study provides evidence of the involvement of women through publication and also through their membership of editorial boards and editorial advisory boards. In doing so, the study builds on the earlier work of Carnegie and Potter in 2000 and aims to augment our understanding of publishing patterns in the specialist international accounting history literature.

Details

Accounting, Auditing & Accountability Journal, vol. 16 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 21 July 2004

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

Book part
Publication date: 21 July 2004

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

Article
Publication date: 5 January 2010

S. Mc_W Cheryl and Yannick Lemarchand

The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater…

1996

Abstract

Purpose

The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater interface with narrative fiction as a means to bring organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source documents for economic history, more than simply being of purely pedagogical value. Both approaches inform the research into the specialised accounting manual, the Guide du Commerce of Gaignat de l'Aulnais.

Design/methodology/approach

This paper uses archival‐based historical methods to examine the Guide du Commerce and the social and economic milieu presented therein. It has developed its analysis through the examination of both primary and secondary sources to underscore the business and social networks of the milieu and to illustrate accounting as narrative.

Findings

In his manual, Gaignat recreates merchant activities and commercial relations of eighteenth century France. Gaignat does not content himself with re‐copying material at his disposal or with creating fictitious examples. Rather, through his in‐depth development of case studies and examples of actual accounting methods, he offers the reader insights into the strategic nature of the social and economic milieu in which commercial success might be achieved.

Practical implications

The research approach is transferable to other settings, motivating renewed interest in the history of accounting literature. The stories related in the Guide du Commerce point to the potential value of accounting manuals and other similar documents as historical sources when such sources no longer exist or are limited.

Originality/value

The research method is original in that the methodological approach is new to accounting history, but part of a debate within history more generally.

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Content available

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 1
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 24 April 2007

574

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 2
Type: Research Article
ISSN: 0951-3574

Book part
Publication date: 23 November 2016

Basil P. Tucker and Raef Lawson

This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia.

Abstract

Purpose

This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia.

Methodology/approach

The current study extends the work of Tucker and Lowe (2014) by comparing and contrasting their Australian-based findings with evidence from a questionnaire survey and follow-up interviews with senior representatives of 18 US state and national professional accounting associations.

Findings

The extent to which academic research informs practice is perceived to be limited, despite the potential for academic research findings to make a significant contribution to management accounting practice. We find similarities as well as differences in the major obstacles to closer engagement in the US and Australia. This comparison, however, leads us to offer a more fundamental explanation of the divide between academic research and practice framed in terms of the relative benefits and costs of academics engaging with practice.

Research implications

Rather than following conventional approaches to ‘bridging the gap’ by identifying barriers to the adoption of research, we suggest that only after academics have adequate incentives to speak to practice can barriers to a more effective diffusion of their research findings be surmounted.

Originality/value

This study makes three novel contributions to the “relevance literature” in management accounting. First, it adopts a distinct theoretical vantage point to organize, analyze, and interpret empirical evidence. Second, it captures practice-based views about the nature and extent of the divide between research and practice. Third, it provides a foundational assessment of the generalizability of the gap by examining perceptions of it across two different geographic contexts.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

Keywords

Book part
Publication date: 28 September 2020

Mary A. Malina and Basil P. Tucker

Purpose – The authors investigate the interpretations of senior university decision-makers on three questions: (1) What constitutes “relevant” research? (2) In what ways…

Abstract

Purpose – The authors investigate the interpretations of senior university decision-makers on three questions: (1) What constitutes “relevant” research? (2) In what ways is the relevance of research typically measured? and (3) What alternative ways might be adopted in measuring the relevance of research?

Design/methodology/approach – This exploratory study adopts an inductive approach, informed by data collected from semi-structured interviews with senior research-related university leaders and archival sources in five Australian and eight US universities.

Findings – There is considerable convergence in the conceptualization as well as the operationalization of the notion of relevance between the Australian and US universities participating in this study. The evidence supports a relational rather than currently prevailing transactional approaches in operationalizing the concept of research relevance. This relational approach emphasizes the importance of stakeholders, their needs and expectations, and their engagement in the articulation of measures that demonstrate the relevance of research in both the short and longer terms.

Research limitations/implications – The evidence is primarily based on the views of university senior management drawn from a relatively small number of universities leading to questions about the representativeness and generalizability of the findings. Moreover, the findings have been informed by leaders at the most senior hierarchical levels. Although consistent with the aim of the study, the views of university leaders provide only one view on our research questions.

Originality/value – The authors provide a conceptual view of research relevance from the perspective of one pivotal group – university senior management – that has been largely and surprisingly overlooked in discussions of the relevance of academic research.

Content available
Article
Publication date: 7 February 2014

Steve Evans

160

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 2
Type: Research Article
ISSN: 0951-3574

1 – 10 of 13