Empirical managerial accounting research: are we just describing management consulting practice?

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Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories (2009, methodology): “…perspective (Chabrak, forthcoming) or the methodological narrow-mindedness of claiming field-based research to be the only efficient method (Ittner & Larcker, 2002) or reducing the importance of statistical testing (Lukka & Mouritsen, 2002), or even the disgraceful condemnation of PAT to…”
In Search of Management Accounting Theory (2009, background): “the state of management accounting (MA) research and theory (Ittner & Larcker, 2001; Zimmerman, 2001; Hopwood, 2002; Ittner & Larcker, 2002; Luft & Shields, 2002; Lukka & Mouritsen, 2002) provides some answers, but also raises a number of further questions.”
The roles and effects of paradigms in accounting research (2010, background): “…were published in the European Accounting Review (No. 4, 2002), fundamentally arguing that Zimmerman’s evaluation was very biased due to the narrowness of his philosophical and methodological premises (Hopwood, 2002; Ittner and Larcker, 2002; Luft and Shields, 2002; Lukka and Mouritsen, 2002).”