Post on 22-Feb-2016
description
Presented by:Ihyaul Ulum, University of Muhammadiyah Malang
Ratih Kusumastuti, University of JambiDona Primasari, Univ of Jend Soedirman Purwokerto
The History of
Evidence from selected journals
Soft copy materi ini dapat diunduh di:http://ihyaul.staff.umm.ac.id/
List of topics
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End Notes – What Next?
Introduction (1)
• Over 20 years have now passed since the first volume of Management Accounting Research appeared in March 1990 (since June 2001)• This Editorial Report summarises the subjects and
themes studied, the research settings and the theories and research methods employed in the papers published in Management Accounting Research.• We contrast the papers published in the first decade:
Volumes 1–10; and the papers published in the second decade: Volumes 11–20.
Introduction (2); Downloads of papers in Management Accounting Research—2001–2009
• There were 178 published papers in the first decade and 205 in the second• However, the total number of papers
in the second decade (205) includes the editorials by the guest editors of special issues/sections.• However, it was not appropriate to
include them in the analysis of the research settings, theory used and research methods• consequently, the total number of
papers for the second decade is 196
Introduction (3)
Regions of origin
Topics studied
Research settings
Theory used
Research methods
Special issues
David Solomons Prize winners
The future (1)
• In the June 2010 issue of Management Accounting Research (Vol. 21.2) there was a Special Section on Paradigms in Accounting Research
• This brought together a number of contributions from a plenary session at the 2009 Annual Congress of the European Accounting Association, organised and chaired by Kari Lukka
• Lukka went on to claim that the dominance of the functionalist paradigm in mainstream accounting research is leading to increasing uniformity which has serious implications for future research. He pointed out that there is seemingly little acceptance of other paradigms in North America
The future (2)
• A majority of the research published in Management Accounting Research could probably be classified as mainstream management accounting research.
• But at the same time, we do not want to exclude research which is different; research which questions the mainstream; and research which adopts alternative paradigms.
• We would like to see further developments in current research, both in the mainstream and non-mainstream paradigms
Article Selection
• We identify articles between 1981 and 2000 in 10 English-language journals that represent outlets in which management accounting research has been prominently published
• We choose the 20-year period between 1981 and 2000 primarily because many advances in the field were born or flourished during this period.
• Such as activity-based costing (Cooper, 1987), ‘‘Japanese’ management accounting (Hiromoto, 1988), ‘‘strategic’’ management accounting and control (Bromwich, 1990; Dent, 1990; Shank, 1989; Shank & Govindarajan, 1993), and the balanced scorecard (Kaplan & Norton, 1992), among other new topics (e.g., see Johnson & Kaplan, 1987).
Panel A: Management accounting ‘‘market share’’
Panel B: ‘‘Journal share’’ of management accounting
Article classifications-Management accounting research topics
Article classifications-Management accounting research methods
Article classifications-Management accounting source disciplines
Journal characteristics-Panel A: Management accounting research topics by journal
Journal characteristics-Panel B: Management accounting research methods by journal
Journal characteristics- Panel C: Management accounting source disciplines by journal
Situating IAH research within accounting research
Timeline of Important events in IAH
English language accounting journals selected for review
Number of IAH articles: 1965–2004
Themes in IAH research during the Initial Period: 1965–1973
Continuing Themes Articles Number of Articles
Accountinguniformity
Alhashim and Garner (1973), Beazley (1968),Enthoven (1973), Felt (1968), Lowe (1967),Morgan (1967), Savoie (1969), Wilkinson (1965)
Descriptive: 8Empirical: 0Sub-total: 8
Comparativestudies
Choi (1973a,b), Clapp (1967), Davidson and Kohlmeier (1966), Hatfield (1966),Kollaritsch (1965), Mueller (1968), Tyra (1969)
Descriptive: 5Empirical: 3Sub-total: 8
Reflections on theIAH process
Hauworth (1973), Mueller (1965, 1967, 1970), Seidler (1967)
Descriptive: 5Empirical: 0Sub-total: 5
Totals Descriptive: 18Empirical: 3Total: 21
Themes in IAH research during the Intermediate Period: 1974–1989
Continuing Themes New Themes Number of Articles
Accountinguniformity
Descriptive: 2Empirical: 2Sub-total: 4
Conceptual framework
Descriptive: 3Empirical: 3Sub-total: 6
Comparativestudies
Descriptive: 11Empirical: 6Sub-Total: 17
Factors of the environment
Descriptive: 9Empirical: 3Sub-total: 12
Reflections on theIAH process
The IASC Descriptive: 4Empirical: 0Sub-total: 4
Accountingdirectives
Descriptive: 3Empirical: 0Sub-total: 3
Totals Descriptive: 32Empirical: 14Total: 46
Themes in IAH research during the Mature Period: 1990–2004
Continuing Themes New Themes Number of Articles
Accountinguniformity
Descriptive: 17Empirical: 1Sub-total: 18
Comparativestudies
Descriptive: 15Empirical: 8Sub-total: 23
Impact on share prices and returns
Descriptive: 3Empirical: 22Sub-total: 25
Factors of theEnvironment
Descriptive: 20Empirical: 10Sub-total: 30
Accountingdirectives
Descriptive: 7Empirical: 5Sub-total: 12
Measures of the extent of harmonization
Descriptive: 1Empirical : 16Sub-total: 17
Implementationof IAS/IFRS
Descriptive: 5Empirical: 5Sub-total: 10
Totals Descriptive: 68Empirical: 67Total: 135
Themes in IAH research 1965–2004
End Notes – What Next?
Dampak
Konfergensi
IFRS
di Indonesia
ImplementasiIFRS di Indonesia Kesiapan PerusahaanDi IndonesiaThd IFRS
Comparative
Study
Konvergensi
IFRS (ASEAN)
dan lain-lainPenggunaan
Teori-teori
Alternatif
di MAR
PendekatanBaru (non-mainstream)di MAR
Proses
Konvergensi
IFRS
di Indonesia
?