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Handbooks of Management Accounting Research, Volume 1
by Christopher S. Chapman (Editor), Anthony G. Hopwood (Editor), Michael D. Shields (Editor) 
Review
The Handbooks of Management Accounting Research represent an ambitious and important project to pull together the main streams of modern research in this vitally important area. Anyone who is interested in using management accounting theory to understand or improve practice should study these handbooks carefully.
Professor Roberts Simons, Harvard Business School, USA
Book Description
Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting.
Special pricing available if purchased as a set with Volume 2.
*Documents the scholarly management accounting literature
*Publishing both in print, and online through Science Direct
*International in scope
The Handbooks of Management Accounting Research represent an ambitious and important project to pull together the main streams of modern research in this vitally important area. Anyone who is interested in using management accounting theory to understand or improve practice should study these handbooks carefully.
Professor Roberts Simons, Harvard Business School, USA
Book Description
Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting.
Special pricing available if purchased as a set with Volume 2.
*Documents the scholarly management accounting literature
*Publishing both in print, and online through Science Direct
*International in scope
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Contents
Contributors to Volume 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii
Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix
THE SCOPE OF THE MANAGEMENT ACCOUNTING RESEARCH LITERATURE
1. Management Accounting: A Bibliographic Study
James W. Hesford, Sung-Han (Sam) Lee, Wim A. Van der Stede and
S. Mark Young . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
2. Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent
Empirical Research
Joan Luft and Michael D. Shields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
THEORETICAL PERSPECTIVES
3. Theorizing Practice in Management Accounting Research
Thomas Ahrens and Christopher S. Chapman. . . . . . . . . . . . . . . . . . . . . . . 99
4. Psychology Theory in Management Accounting Research
Jacob G. Birnberg, Joan Luft and Michael D. Shields . . . . . . . . . . . . . . . . . 113
5. Economics in Management Accounting
Michael Bromwich . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137
6. Theorising Contingencies in Management Control Systems Research
Robert H. Chenhall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163
7. Critical Theorising in Management Accounting Research
David J. Cooper and Trevor Hopper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207
8. Agency Theory and Management Accounting
Richard A. Lambert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
9. Historical Theorizing in Management Accounting Research
Joan Luft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269
v
10. Management Accounting and Sociology
Peter Miller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285
RESEARCH METHODS
11. Doing Qualitative Field Research in Management Accounting: Positioning Data to
Contribute to Theory
Thomas Ahrens and Christopher S. Chapman. . . . . . . . . . . . . . . . . . . . . . . 299
12. Doing Quantitative Field Research in Management Accounting
Shannon W. Anderson and Sally K.Widener . . . . . . . . . . . . . . . . . . . . . . . . 319
13. Comparative Management Accounting Research: Past Forays and Emerging
Frontiers
Alnoor Bhimani . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343
14. Analytic Modeling in Management Accounting Research
Joel S. Demski . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 365
15. There and Back Again: Doing Interventionist Research in Management Accounting
Sten Jo¨ nsson and Kari Lukka . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 373
16. Doing Archival Research in Management Accounting
Frank Moers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 399
17. Experimental Research in Managerial Accounting
Geoffrey B. Sprinkle and Michael G. Williamson . . . . . . . . . . . . . . . . . . . . 415
18. Doing Management Accounting Survey Research
Wim A. Van der Stede, S. Mark Young and Clara Xiaoling Chen . . . . . . . . 445
Author Index for Volumes 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-1
Subject Index for Volumes 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S-1
Contributors to Volume 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii
Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix
THE SCOPE OF THE MANAGEMENT ACCOUNTING RESEARCH LITERATURE
1. Management Accounting: A Bibliographic Study
James W. Hesford, Sung-Han (Sam) Lee, Wim A. Van der Stede and
S. Mark Young . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
2. Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent
Empirical Research
Joan Luft and Michael D. Shields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
THEORETICAL PERSPECTIVES
3. Theorizing Practice in Management Accounting Research
Thomas Ahrens and Christopher S. Chapman. . . . . . . . . . . . . . . . . . . . . . . 99
4. Psychology Theory in Management Accounting Research
Jacob G. Birnberg, Joan Luft and Michael D. Shields . . . . . . . . . . . . . . . . . 113
5. Economics in Management Accounting
Michael Bromwich . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137
6. Theorising Contingencies in Management Control Systems Research
Robert H. Chenhall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163
7. Critical Theorising in Management Accounting Research
David J. Cooper and Trevor Hopper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207
8. Agency Theory and Management Accounting
Richard A. Lambert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
9. Historical Theorizing in Management Accounting Research
Joan Luft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269
v
10. Management Accounting and Sociology
Peter Miller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285
RESEARCH METHODS
11. Doing Qualitative Field Research in Management Accounting: Positioning Data to
Contribute to Theory
Thomas Ahrens and Christopher S. Chapman. . . . . . . . . . . . . . . . . . . . . . . 299
12. Doing Quantitative Field Research in Management Accounting
Shannon W. Anderson and Sally K.Widener . . . . . . . . . . . . . . . . . . . . . . . . 319
13. Comparative Management Accounting Research: Past Forays and Emerging
Frontiers
Alnoor Bhimani . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343
14. Analytic Modeling in Management Accounting Research
Joel S. Demski . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 365
15. There and Back Again: Doing Interventionist Research in Management Accounting
Sten Jo¨ nsson and Kari Lukka . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 373
16. Doing Archival Research in Management Accounting
Frank Moers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 399
17. Experimental Research in Managerial Accounting
Geoffrey B. Sprinkle and Michael G. Williamson . . . . . . . . . . . . . . . . . . . . 415
18. Doing Management Accounting Survey Research
Wim A. Van der Stede, S. Mark Young and Clara Xiaoling Chen . . . . . . . . 445
Author Index for Volumes 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-1
Subject Index for Volumes 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S-1
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