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Summary Papers Research in Management Accounting
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Table of contents;1. Accounting information and managerial work (Hall, 2010)
1. Management control systems as a package – Opportunities, challenges and research directions
(Malmi & Brown, 2008)
1. The design and use of performance management systems: An extended framework for analysis
(Ferreira & Otley, 2009)
2. In search of management accounting theory (Malmi, Granlund, 2009)
2. Knowledge for theory and practice (Van de Ven & Johnson, 2006)
2. The balance on the balanced scorecard – a critical analysis of some of its assumptions (Norreklit,
2000)
2. Management control systems and strategy: a resource-based perspective (Henri, 2005)
2. Practitioners are from Mars; academics are from Venus (Tucker & Lower, 2014)
2. Strategy selection, surrogation, and strategic performance measurement systems (Choi, Hecht &
Tayler, 2012)
3. Employee participation, performance metrics and job performance: A survey study based on self-
determination theory (Groen, Wouters & Wilderom, 2017)
3. The use of performance measurement systems in the public sector: Effects on performance
(Speklé & Verbeeten, 2014)
3. The impact of management control on employee motivation and performance in the public sector
(Van der Kolk, Van Veen-Dirks & Ter Bogt, 2019)
4. Adoption of management accounting innovations: Organizational culture compatibility and
perceived outcomes (Ax & Greve, 2017)
4. National differences in incentive compensation practices: The differing roles of financial
performance measurement in the United States and the Netherlands (Jansen, Merchant & Van der
Stede, 2009)
4. Institutional drivers of conformity – Evidence for management accounting from Brazil and
Germany (Brandau, Endenich, Trapp & Hoffjan, 2013)
5. An institutional perspective on the changes in management accountants’ professional role
(Goretzki, Strauss & Weber, 2013)
5. When being a partner means more: The external role of football club management accountants
(Janin, 2017)
5. The strategic competence of accountants and middle managers in budget making (Fauré &
Rouleau, 2011)
6. Identity conflict and the paradox of embedded agency in the management accounting profession:
Adding a new piece to the theoretical jigsaw (Horton, Wanderley, 2018)
,1. Accounting information and managerial work (Hall, 2010)
Despite calls, still much to be learnt about management accounting linked to management limited
understanding of how they engage with management accounting, much focus on how they use it in
well-defined scenarios. Decision-making is only a small part of managerial work. Prior studies
inadequate attention to detailed practices through which accounting information is used by
managers in their work, studies focusing on organizational-level issues limited, because based on
assumptions instead of investigations. 3 studies exemplify insights that can be generated;
- Simon (1954); how different types of managers use accounting information
- Preston (1986); how managers engage in the process of informing (use of accounting
information and others) information sources are used in spite of limitations to formal
documented systems as they are used for sense making
- McKinnon and Bruns (1992); how a variety of production, sales and finance managers use
accounting information in their work
All studies don’t assume roles for accounting information, they investigate if there even is a role.
The role of accounting information in developing knowledge of the work environment
Prior research focused on how ai serves as information input for decisions information provision
for decisions and characteristics of the information improve knowledge and ability to make better
decisions. Focus on decision-making limits consideration of other uses. Managerial work; just
small part decision-making, most; responding to the unusual (unplanned). Managers use information
here to develop knowledge of their work environment more generally, often past experiences and
knowledge is used to develop appropriate responses, make decisions and take actions. So, most
information is used to develop a context of knowledge and meaning for unknown possible future
actions. To develop knowledge; test and scrutinize assumptions and expectations about organization,
operations and the environment, identify and define problems and opportunities, and monitor the
environment.
Accounting as key source about business information can help managers develop knowledge; make
the invisible now visible and provide quantitative perspective on work know what’s going on. It
also helps smooth out multitude of organizational activities enables to determine the meaning
and significance of all frenetic day-to-day management activities. Strength of reports; reminding
operations of things they already know, in a quantitative perspective.
Three factors influencing usefulness of accounting information; closeness to operations, time horizon
and diversity of operational factors. Managers close to operations use observations to develop
knowledge little use of accounting data, day-to-day operations is facilitated most efficiently by
non-financial numbers relate more directly to operational activities and are immediately available.
With larger time horizons; accounting information becomes more effective for highlighting key
problem areas that require further investigation. With few operational factors; non-financial
information gives adequate information.
Properties of accounting information are also important. Increasing role of accounting information
for knowledge development; increase sophistication and complexity balanced scorecard, activity-
based costing, etc more elaborate data to improve completeness and relevancy. Research shows
accounting information doesn’t have to be elegant, complete or accurate for useful knowledge
development. Ability of PMS to communicate credible story of operations is more important than a
valid predictive business model. Additionally, technical jargon and complexity limit ability to identify
economic effects of competing initiatives. Also, knowledge development is likely facilitated by
information focused on stimuli as whole rather than deciphering cause-and-effects.
,P1. Accounting information is used by managers to develop knowledge of their work environment.
This involves using accounting information to test assumptions and expectations about the
organization’s operations, and to identify problems, opportunities and potential surprises.
P1a. Accounting information is more (less) helpful for knowledge development when a manager is
further removed from (closer to) operational activities, the time horizon of the issue under
consideration is longer (shorter), and the number of operational factors to consider is larger (smaller).
P1b. Accounting information is more (less) likely to facilitate managers’ knowledge development
when it highlights (doesn’t highlight) the outcomes of key events, is structured (not structured)
around issues of managerial importance, is free of (contains) jargon, and does not (does) decipher
cause-and-effect relations.
Accounting information as one part of a manager’s information set
Managers with a variety of tasks in complex social and organizational contexts information needs
diverse and need wide range from various sources (internal and external). Managers also use
information from other specialists, markets, industry and economic conditions. Previous research
no focus on these sources. Array of information is from facts and forecasts to gossip, intuition and
‘gut feel’. Unofficial reports; ‘black books’ used constantly by operating managers and contained
some accounting. Corroborating different information sources is with all managers to rely on more
information accounting is just a small part, but sometimes important. Positioning of accounting
information within wider information set helps develop more critical understanding of strengths. As
accounting process assigns financial numbers to operational factors combined and compared
through aggregation see how accounting information is useful in developing knowledge of the
work environment by helping to identify what the operations add up to and what the trade-offs are.
Translation of operational activities to financial numbers, second function; act as common language
to communicate used as anchor to frame discussions upon helps in common interpretations
and makes communication easier. Use of a new accounting model based on simplified language
helped communication among teams accounting information not about ability to depict
operational processes accurately, but on functioning as medium of communication. Even more
important for managers with different backgrounds.
P2. As accounting information is just one part of a manager’s information set (including direct
observations, informal reports, industry/market/economic data, other specialist information), its
strengths and weaknesses are determined not in isolation but relative to other sources of information
at a manager’s disposal.
P2a. The primary advantage of accounting information vis-à-vis other information is its ability to
translate operational factors into a single, financial dimension. A single, financial dimension allows
managers to compare operational factors and provides a common language to facilitate managerial
discussions.
P2b. A single, financial dimension is more (less) helpful when the diversity of operational factors is
high (low), when managers’ functional, educational and/or cultural backgrounds are more (less)
diverse, and when the extent of communication across functional borders is high (low).
Accounting information and forms of communication
Managers prefer verbal communication easily bypass formal organization charts and seek
information from those who have it. Research is focused on design and dissemination of products of
accounting systems written documentation and analysis. In effort to make accounting information
more relevant for managerial work focus on improving context BSC/ABC. Sole focus on written
form limits considerations of how managers actually use accounting information in performing their
work. Research found that it’s not limited to gossip, intuition or qualitative items numbers went
from word to mouth first and were corroborated through formal reports. Verbal communication is
not just exchange of information, but process through which accounting information is related to
, specific managerial problems or issues content is not relevant discussions can tailor
information to the needs.
Verbal communication also provides opportunities to obtain more tacit forms of information often
value speculative and informal (tacit) information, rather than authoritative and formal (explicit).
Managers solving innovative problems and unexpected outcomes tend to rely on interpersonal
communication and intensive forms of information exchange (little through formal reports). Role of
accounting information beyond exchange of information can prompt discussion more in-depth
look needed for subjects. Simons how interactive control systems prompt discussions among
managers where formal systems provide basis for debates over data, assumptions and action plans
prompts discussion through managers interpreting accounting information and selecting what
they find important. Stronger focus on verbal communication of accounting information is wanted
not in isolation verbal and written can act as substitutes or complements.
P3. The relevance of accounting information for managerial work is determined primarily by how
managers use and interpret accounting information in verbal communications and discussions.
P3a. Managers use verbal forms of communication to relate accounting information to specific
operational concerns and to discuss and debate the meanings and implications of accounting data.
P3b. Accounting information can prompt verbal discussions by signalling that an issue must be
investigated further.
Future research;
- Examine how managers use accounting information to develop knowledge of their work
environment
- Role of accounting information relative to other sources of information at disposal
- How accounting information is used in managerial work through verbal communications
Process-based experimental studies needed for analysis of how managers engage with accounting
information in their work concerned with analysing the processes that individuals engage in as
they conduct particular activities, object methods, processes and activities that participants
engage in when conducting tasks.
- Many experiments; participants complete pre-trial run to enhance validity
- Process-based; pre-trial phase critical in its own right as it is at this moment researchers can
observe engagement while learning.
- Many experiments; descriptions and explanations from participants about getting to the
decision valuable in understanding how managers use accounting information
although mostly not used as empirical evidence.
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