Artículo

Traditional and contemporary management accounting practices: A literature review

Mónica Hernández-Madrigal

Abstract


The objective of this paper is to identify the traditional and contemporary management accounting practices used in various research articles as a basis to carry out studies on current cost practices, comparing and contrasting expert criteria. By means of a documentary review, the assessment highlights the inclusion of the activity based costing, the life cycle of the product, the strategic accounting and the balanced scorecard as the most used techniques in studies on management accounting practices. This research aims to constitute a basis for the construction of a model of management accounting practices to generate basic information for further studies.


Keywords


management accounting; cost analysis; cost assessment

References


Adler, R., Everett, A. M. y Waldron, M. (2000). Advanced management accounting techniques in manufacturing: Utilisation, benefits, and barriers to implementation. Accounting Forum, 24(2), 131-150.

Allott, A., Weymouth, P. y Claret, J. (2001). Transforming the profession: Management accounting is changing. Chartered Institute of Management Accountants. En IFAC (Ed.), A Profession Transforming: From Accounting to Management. (127-147). New York: IFAC.

Anand, M., Sahay, B.S. y Saha, S. (2005). Activity-based cost management practices in India: An empirical study. Decision, 32(1), 123-152.

Anderson, S.W., Hesford, J.W. y Young, S.M. (2002). Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry. Accounting, Organizations and Society, 27, 195-211.

Angelakis, G., Theriou, N. y Floropoulos, I. (2010). Adoption and benefits of management accounting practices: Evidence from Greece and Finland. Advances in Accounting, incorporating Advances in International Accounting, 26, 87-96.

Baird, K. M., Harrison, G.L. y Reeve, R.C. (2004). Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors. Management Accounting Research, 15, 383–399.

Banker, R.D., Bardhan, I.R. y Chen, T.Y. (2008). The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. Accounting, Organizations and Society, 33, 1-19.

Blanco Dopico, M.I. (2000). “La investigación en contabilidad de costos”. Ponencia presentada en la VI Jornada de Trabajo de Contabilidad de Costes y de Gestión, Burgos, 29-57.

Brewer, P.C. (2008). Redefining management accounting: promoting the four pillars of our profession. Strategic Finance, March, 27-34.

Burns, J., Hopper, T. y Yazdifar, H. (2004). Management accounting education and training: Putting management in and taking accounting out. Qualitative Research in Accounting and Management, 1(1), 66-84.

Cheng, M.M., Humphreys, K.A. y Zhang, Y.Y. (2018). The interplay between strategic risk profiles and presentation format on managers´ strategic judgements using the balanced scorecard. Accounting, Organizations y Society, 70, 92-105.

Chenhall, R. y Langfield-Smith, K. (1998). Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research, 9, 1−19.

Coad, A.F. (1999). Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research, 10(2), 109-135.

Dunk, A.S. (2004). Product life cycle cost analysis: the impact of customer profiling, competitive advantage, and quality of IS information. Management Accounting Research, 15, 401-414.

Emsley, D. (2005). Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research, 16, 157-177.

France, A. (2010). Management accounting practices reflected in job advertisements. Journal of New Business Ideas & Trends, 8(2), 41-57.

Friedl, G., Hammer, C., Pedell, B. y Küpper, H.U. (2009). How do German companies run their cost accounting systems? Management Accounting Quarterly, 10(2), 38-52.

Hoozée, S. y Bruggeman, W. (2010). Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style. Management Accounting Research, 21, 185-198.

Hoque, Z. (2011). The relations among competition, delegation, management accounting systems change and performance: A path model. Advances in Accounting, incorporating Advances in International Accounting, 27, 266-277.

Hoque, Z. (2014). 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. The British Accounting Review, 46, 33-59.

Institute of Management Accountants (IMA). (2008). Definition of Management Accounting. Practice of Management Accounting. Statements on Management Accounting. Recuperado de: http://www.imanet.org/docs/default-source/thought_leadership/transforming_the_finance_function/definition_of_management_accounting.pdf?sfvrsn=2

International Federation of Accountants (IFAC). (1988). International Management Accounting Practice. Statement no. 1. Management Accounting Concepts.

International Federation of Accountants (IFAC). (2005) The Roles and Domain of the Professional Accountant in Business. New York: IFAC.

Johnson, H.T. y Kaplan, R.S. (1987). Relevance Lost. The Rise and Fall of Management Accounting. Boston: Harvard Business School Press.

Joshi, P.L. (2001). The international diffusion of new management accounting practices: the case of India. Journal of International Accounting, Auditing y Taxation, 10, 85-109.

Lapsley, I.M. y Rekers, J.V. (2017). The relevance of strategic management accounting to popular culture: The world of West End Musicals. Management Accounting Research, 35, 47-55.

Liu, L.Y.J. y Pan, F. (2007). The implementation of Activity-Based Costing in China: An innovation action research approach. The British Accounting Review, 39, 249-264.

Lizcano Álvarez, J. (1995). El papel de la contabilidad de gestión en la competitividad de las empresas. Observatorio Iberoamericano de Contabilidad de Gestión. Recuperado de: http://www.observatorio-iberoamericano.org/paises/spain/art%C3%ADculos%20diversos%20sobre%20contabilidad%20de%20gesti%C3%B3n/Papel%20de%20la%20cont%20gesti%C3%B3n%20-%20Lizcano.htm

Lucas, M. y Rafferty, J. (2008). Cost analysis for pricing: Exploring the gap between theory and practice. The British Accounting Review, 40, 148-160.

Major, M. y Hopper, T. (2005). Managers divided: Implementing ABC in a Portuguese telecommunications company. Management Accounting Research, 16, 205-229.

Pavlatos, O. y Kostakis, H. (2015). Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting, incorporating Advances in International Accounting, 31, 150-164.

Pike, R.H., Tayles, M.E. y Mansor, N.N.A. (2011). Activity-based costing user satisfaction and type of system: A research note. The British Accounting Review, 43, 65-72.

Pretorius, I.M., Visser, S.S. y Bibbey, F.J. (2003). Contemporary management accounting for the sustainable competitiveness of the South African motor manufacturing industry. Meditari Accountancy Research, 11(1), 94-112.

Ríos-Manríquez, M., Muñoz Colomina, C.I. y Rodríguez-Vilariño Pastor, M.L. (2014). Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico. Estudios Gerenciales, 30, 220-232.

Sainaghi, R., Phillips, P. y d´Angella, F. (2019). The balanced scorecard of a new destination product: Implications for lodging and skiing firms. International Journal of Hospitality Management, 76, 216-230.

Scapens, R.W. (2006). Understanding management accounting practices: A personal journey. The British Accounting Review, 38, 1-30.

Sherman, D. (1988). Accountability: a key obligation of management. CMA Magazine, 62(2), 17-24.

Singh, D. y Tiong, R.L.K. (2005). Development of life cycle costing framework for highway bridges in Myanmar. International Journal of Project Management, 23, 37-44.

Sulaiman, S. y Mitchell, F. (2005). Utilising a typology of management accounting change: An empirical analysis. Management Accounting Research, 16, 422-437.

Tsamenyi, M., Sahadev, S. y Qiao, Z.S. (2011). The relationship between business strategy, management control systems and performance: Evidence from China. Advances in Accounting, incorporating Advances in International Accounting, 27, 193-203.

Turner M.J., Way S.A., Hodari D., y Witteman W. (2017). Hotel property performance: The role of strategic management accounting. International Journal of Hospitality Management, 63, 33-43.

Tysseland, B.E. (2008). Life cycle cost based procurement decisions. A case study of Norwegian Defence Procurement projects. International Journal of Project Management, 26, 366-375


Refbacks

  • There are currently no refbacks.


Catalogs and Indexes:

       IndexCopernicus

Plagiarism analysis by: