Relate management accounting research to managerial work

This article argues that management accounting research should be more aligned with managerial work. Managers work with words. This means that managerial conversation and the use of accounting information in such conversation should be studied. Methodology is developing rapidly in other areas of soc...

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Bibliographic Details
Published in:Accounting, organizations and society organizations and society, 1998-05, Vol.23 (4), p.411-434
Main Author: Jonsson, S
Format: Article
Language:English
Subjects:
Accounting
Accounting methods
Accounting research
Accounting theory
Business accounting
Economics and Business
Ekonomi och näringsliv
Management
Management accounting
SAMHÄLLSVETENSKAP
SOCIAL SCIENCES
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Summary:This article argues that management accounting research should be more aligned with managerial work. Managers work with words. This means that managerial conversation and the use of accounting information in such conversation should be studied. Methodology is developing rapidly in other areas of social science where a “linguistic turn” has made an impact. Managerial work, characterised by “brevity, variety, and fragmentation,” provides the context in which accounting information is used. Management is thus described as a co-operative game where communication is central to attention direction as well as problem solving. An illustration is given of the kind of studies deemed necessary for management accounting research to progress towards managerial relevance.
ISSN:0361-3682
1873-6289
DOI:10.1016/S0361-3682(97)00018-4