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Positivistic Management Accounting Research : Recent Issues and Future Directions

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Last updated: 22 Jan 2023

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Abstract

The mainstream positivistic approach to management accounting research seeks to provide essentially rational explanations to social phenomena. Reviewing the recent issues in this approach to provide some directions for future research is the main aim of this paper. Various recent issues surrounding the use of this approach in management accounting research have been reviewed in this paper, including the recent debate around empirical positivistic research in management accounting, the sound definition of management accounting constructs, the closure of gap between surveys and case studies in management accounting research, the appropriate use of statistical methods for testing hypotheses in management accounting and the use of graphics to map theory-consistent empirical research. Based on this review, some guidelines and recommendations have been offered.

DOI

10.21608/atasu.2016.48670

Keywords

المحاسبة الإدارية | الرقابة المالية | التنمية الاقتصادية

Authors

First Name

Ahmed Othman Rashwan

Last Name

Kholeif

MiddleName

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Affiliation

Faculty of Commerce,Alexandria University

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Volume

20

Article Issue

4

Related Issue

7558

Issue Date

2016-07-01

Receive Date

2019-09-20

Publish Date

2016-07-01

Page Start

1

Page End

19

Print ISSN

2356-8402

Online ISSN

2682-3128

Article File

ATASU_Volume 20_Issue 4_Pages 1-19.pdf

PDF . 636.5kB

Link

https://atasu.journals.ekb.eg/article_48670.html

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https://atasu.journals.ekb.eg/service?article_code=48670

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9

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المقالة الأصلية

Type Code

907

Publication Type

Journal

Publication Title

الفکر المحاسبى

Publication Link

https://atasu.journals.ekb.eg/

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Article

Created At

22 Jan 2023