A Review of Australian Management Accounting Research: 1980-2009

This paper reviews 231 papers published by 10 leading management accounting journals between the years 1980 and 2009. The review is structured according to research topics, research settings, research theories, research method and primary data analysis technique. Based on the results of this review, the paper provides reflections on the evolution of Australian management accounting research over the last 30 years and discusses opportunities for future research.

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[5]  Alfred Wagenhofer.  Management Accounting Research in German‐Speaking Countries , 2006 .

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[10]  P. Booth,et al.  An Exploratory Study of Operational Reasons to Budget , 2009 .

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[12]  Robert W. Scapens,et al.  Understanding management accounting practices: A personal journey , 2006 .

[13]  Tyrone M. Carlin,et al.  Output-based management and the management of performance: insights from the Victorian experience , 2004 .

[14]  Cameron Guthrie,et al.  AN EMPIRICAL ASSESSMENT OF THE “FIT”BETWEEN STRATEGY AND MANAGEMENT INFORMATION SYSTEM DESIGN , 1994 .

[15]  Paul M Collier,et al.  Risk in the process of budgeting , 2002 .

[16]  Jill L. McKinnon.  Reliability and Validity in Field Research: Some Strategies and Tactics , 1988 .

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[22]  Michael D. Shields.  Research in management accounting by North Americans in the 1990s , 1997 .

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[24]  Habib Mahama,et al.  Effect of Perceived Conflict Among Multiple Performance Goals and Goal Difficulty on Task Performance , 2007 .

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[48]  Suresh Cuganesan.  The role of functional specialists in shaping controls within supply networks , 2006 .

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[60]  Vic Naiker,et al.  The Agency Cost Effects of Unionization on Firm Value , 2008 .

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[66]  Chee W. Chow,et al.  The Effects of Alternative Types of Feedback on Product-Related Decision Performance: A Research Note , 1999 .

[67]  Lisa Ann McManus,et al.  The incidence, perceived merit and antecedents of customer accounting: an exploratory note , 2002 .

[68]  A. Dunk.  The effect of budget emphasis and information asymmetry on the relation between budgetary , 1993 .

[69]  Tony Tinker,et al.  Politics of managing: the dialectic of control , 2003 .

[70]  H. Schoch,et al.  The influence of subsidiary context and head office strategic management style on control of MNCs: the experience in Australia , 2000 .

[71]  Margaret A. Abernethy,et al.  Budget use, task uncertainty, system goal orientation and subunit performance: A test of the ‘fit’ hypothesis in not-for-profit hospitals , 1991 .

[72]  Sujatha Perera,et al.  Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note , 1997 .

[73]  Kim Langfield-Smith,et al.  Structural equation modeling in management accounting research: critical analysis and opportunities , 2004 .

[74]  Zahirul Hoque,et al.  Rationality, accounting and politics: a case study of management control in a Bangladeshi jute mill , 1994 .

[75]  D. Brown,et al.  Management control systems as a package—Opportunities, challenges and research directions , 2008 .

[76]  P. Collier.  Entrepreneurial control and the construction of a relevant accounting , 2005 .

[77]  James R. Frederickson,et al.  The effect of information asymmetry on negotiated budgets: an empirical investigation , 2002 .

[78]  Christopher S. Chapman,et al.  Not because they are new: Developing the contribution of enterprise resource planning systems to management control research , 2005 .

[79]  Axel K-D. Schulz.  Experimental research method in a management accounting context , 1999 .

[80]  David Emsley,et al.  Restructuring the management accounting function: A note on the effect of role involvement on innovativeness , 2005 .

[81]  S. Mark Young,et al.  Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory☆ , 1995 .

[82]  W. Chua,et al.  Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906 , 1993 .

[83]  J. van der Meer-Kooistra,et al.  Management control of interfirm transactional relationships: the case of industrial renovation and maintenance - Design and methods , 1999 .

[84]  M. Abernethy,et al.  The consequences of customization on management accounting system design , 2000 .

[85]  Lokman Mia,et al.  Market competition, management accounting systems and business unit performance , 1999 .

[86]  Paul Andon,et al.  Accounting Change as Relational Drifting: A Field Study of Experiments with Performance Measurement , 2007 .

[87]  David Emsley,et al.  Different interpretations of a “fixed” concept: Examining Juran's cost of quality from an actor-network perspective , 2008 .

[88]  James R. Frederickson,et al.  Budgeting: An Experimental Investigation of the Effects of Negotiation , 2000 .

[89]  R. Chenhall.  Accounting for the Horizontal Organization , 2009 .

[90]  Louise Kloot,et al.  Organizational learning and management control systems: responding to environmental change , 1997 .

[91]  Frank H. Selto,et al.  Research in managerial accounting: Learning from others' experiences , 1999 .

[92]  Jacob G. Birnberg,et al.  The Role of Behavioral Research in Management Accounting Education in the 21st Century , 2000 .

[93]  Linda Chang,et al.  Managing intellectual capital in a professional service firm: exploring the creativity–productivity paradox , 2004 .

[94]  J. Baxter,et al.  Alternative management accounting research—whence and whither , 2003 .

[95]  Wai Fong Chua,et al.  Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals , 1995 .

[96]  Ramji Balakrishnan,et al.  New directions in management accounting research , 1997 .

[97]  Peter Booth,et al.  Technological and Organizational Influences on the Adoption of Activity-Based Costing in Australia , 2004 .

[98]  R. Chenhall.  Management control systems design within its organizational context: findings from contingency-based research and directions for the future , 2003 .

[99]  K. Jacobs,et al.  Comparing schools in the U.K. and New Zealand: individualizing and socializing accountabilities and some implications for management control☆ , 1999 .

[100]  Neale G. O'Connor,et al.  The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers , 1995 .

[101]  R. Reeve,et al.  Success of Activity Management Practices: The Influence of Organizational and Cultural Factors , 2007 .

[102]  W. Chua,et al.  The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903 , 1998 .

[103]  L. Parker.  Strategic management and accounting processes: acknowledging gender , 2008 .

[104]  Paula M. G. van Veen-Dirks,et al.  Performance Measurement System Design in Joint Strategy Settings , 2008 .

[105]  Mandy M. Cheng,et al.  The Effects of Cognitive Style Diversity on Decision‐Making Dyads: An Empirical Analysis in the Context of a Complex Task , 2003 .

[106]  Alan S. Dunk,et al.  TASK UNCERTAINTY AND ITS INTERACTION WITH BUDGETARY PARTICIPATION AND BUDGET EMPHASIS: SOME... , 1991 .

[107]  Yadong Luo,et al.  Political constraints, organization design and performance measurement in China's state-owned enterprises , 2006 .

[108]  Mary A. Malina,et al.  A multi-method approach to building causal performance maps from expert knowledge , 2005 .

[109]  Walter L. Burke,et al.  AN OVERALL STRUCTURE FOR MANAGEMENT PLANNING AND CONTROL , 1979 .

[110]  Alan S. Dunk,et al.  THE JOINT EFFECTS OF BUDGETARY SLACK AND TASK UNCERTAINTY ON SUBUNIT PERFORMANCE , 1995 .

[111]  Lili-Anne Kihn,et al.  Information system integration, enabling control and performance , 2009 .

[112]  K. Jacobs,et al.  Cost and performance information for doctors: an international comparison , 2004 .

[113]  Paul Carter,et al.  Product diversity and costing system design choice: field study evidence , 2001 .

[114]  Lokman Mia,et al.  The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note☆ , 1989 .

[115]  W. Chua,et al.  Worrying about Accounting in Health Care , 1994 .

[116]  Simon Cadez,et al.  An exploratory investigation of an integrated contingency model of strategic management accounting , 2008 .

[117]  Anne M Lillis.  Sources of influence on capital expenditure decisions: a contextual study of accounting performance measurement , 1992 .

[118]  David Smith,et al.  Mentoring and turnover intentions in public accounting firms: a research note , 2009 .

[119]  Anne M. Lillis,et al.  Managing multiple dimensions of manufacturing performance — an exploratory study , 2002 .

[120]  K. Jacobs.  The sacred and the secular : examining the role of accounting in the religious context. , 2005 .

[121]  K. Jacobs.  Costing health care: a study of the introduction of cost and budget reports into a GP association , 1998 .

[122]  Kim Langfield-Smith,et al.  Strategic management accounting: how far have we come in 25 years? , 2008 .

[123]  Andrew Ross,et al.  Trust as a moderator of the effect of performance evaluation style on job-related tension: A research note , 1994 .

[124]  I. Eggleton,et al.  The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence , 1995 .

[125]  K. Langfield-Smith,et al.  Antecedents to management accounting change: a structural equation approach , 2003 .

[126]  Peter Booth,et al.  Accounting in Churches: A Research Framework and Agenda , 1993 .

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[134]  K. Langfield-Smith.  The relations between transactional characteristics, trust and risk in the start-up phase of a collaborative alliance , 2008 .

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[137]  A. Dunk.  An examination of the role of financial investment appraisal methods in the context of international environmental regulation: The Montreal Protocol and CFC substitutes in domestic refrigeration , 1999 .

[138]  Peter. Brownell.  A Field Study Examination of Budgetary Participation and Locus of Control , 2011 .

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