Assessing empirical research in managerial accounting: a value-based management perspective

By Christopher D. Ittner, David F. Larcker. 2001

1,237 citations recorded by the source corpus.

This paper applies a value-based management framework to critically review empirical research in managerial accounting. This framework enables us to place the exceptionally diverse set of managerial accounting studies from the past several decades into an integrated structure. Our synthesis highlights the many consistent results in prior research, identifies remaining gaps and inconsistencies, discusses common methodological and econometric problems, and suggests fruitful avenues for future managerial accounting research.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/7d40c5e18b2623a4f396e53deef98645b51dfc74

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Citations in the corpus

Conjectures Regarding Empirical Managerial Accounting Research (2001, neutral): “Ittner and Larcker (2001) review the empirical research in managerial accounting.”
The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research (2007, methodology): “most recently Hartmann and Moers, 1999 ; Hartmann, 2000 ; Ittner and Larcker, 2001 ; Chenhall, 2003 ; Luft and Shields, 2003 ).”
Marketing Performance Measurement Systems: Does Comprehensiveness Really Improve Performance? (2012, background): “…effects of CMPMS on firm performance by incorporating three moderators that conceptual work suggests moderate outcomes of performance measurement (Ittner and Larcker 2001; Kelly 2007) and that studies in other contexts have tested as determinants or moderators of performance measurement systems…”
Empirical managerial accounting research: are we just describing management consulting practice? (2002, background): “In Ittner and Larcker (2001), we highlight that managerial accounting research has a somewhat faddish nature and has not yet produced an integrated, substantive body of knowledge.1 Among other contributing factors, Zimmerman (2001) argues that this state of affairs is caused by a focus on…”
Management Accounting Research in German‐Speaking Countries (2006, background): “In their review of empirical management accounting research, Ittner and Larcker (2001) note as the most striking feature the extent to which the research is driven by changes in practice, ‘‘the practice-oriented nature of this research, the extent to which the studies’ topics correspond to the lates”
Integration of Financial and Management Accounting Systems: The Mediating Influence of a Consistent Financial Language on Controllership Effectiveness (2011, methodology): “They refer to inadequate pre-testing, response rates and application of econometric methods (e.g., Van der Stede et al., 2007; Ittner and Larcker, 2001; Zimmerman, 2001).”
An exploratory investigation of an integrated contingency model of strategic management accounting (2008, methodology): “Consequently, it is assumed that both high and low performing companies exist as a result of more or less compatible combinations of context and structure (Gerdin & Greve, 2004; Ittner & Larcker, 2001).”
Value Drivers of Corporate Eco-Efficiency: Management Accounting Information for the Efficient Use of Environmental Resources (2013, neutral): “In value-based management and performance assessment researchers and practitioners have long identified and defined the drivers of a more efficient capital use (Ittner and Larcker, 2001; Malmi and Ikäheimo, 2003).”
In Search of Management Accounting Theory (2009, background): “12We are suggesting here that, for example, VBM needs to be decomposed into its sub-constructs, and we need to study all these sub-constructs simultaneously.”
The Effects of Corporate Governance on Firms' Credit Ratings (2006, neutral): “Unfortunately, instrumental variables are very difficult to identify in most accounting research settings (Ittner and Larcker, 2001).”
Organization structure, competition and performance measurement systems and their joint effects on performance (2011, background): “There has also been considerable research exploring the impact of PMS on financial performance (Ittner and Larcker, 1998a, 2001; Hoque and James, 2000; Van der Stede et al., 2006).”
Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research (2003, neutral): “…accomplishments and prospects of a stream of research (e.g. Chenhall, in press; Baxter & Chua, in press; Covaleski, Dirsmith, & Samuel, 1996; Ferreira & Merchant, 1992; Fisher, 1995; Hartmann & Moers, 1999; Ittner & Larcker, 1998, 2001; Shields & Shields, 1998; Waller, 1995; Young & Lewis, 1995).”
'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research (2002, background): “That is not to say that a critical analysis of the Ittner and Larcker (2001) review was not justified.”
The Role of Manufacturing Practices in Mediating the Impact of Activity-Based Costing on Plant Performance (2008, neutral): “While past studies have reported moderate levels of benefits from ABC adoption (Foster and Swenson, 1997; Ittner and Larcker, 2001), few have extended this work to evaluate the linkages between”