Conjectures Regarding Empirical Managerial Accounting Research

By J. Zimmerman. 2001

332 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b98fc5db7d5e893fb4f8fc7dd3c13eddfba3a504

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Citations in the corpus

Empirical managerial accounting research: are we just describing management consulting practice? (2002, background): “NOTES 1 Although certainly not an adequate justification for the present state of managerial accounting research, we do not believe that other empirical accounting research areas have developed the types of integrated theories and substantive knowledge that are discussed in Zimmerman (2001).”
The effects of financial reporting and disclosure on corporate investment: A review (2019, background): “See Ittner and Larcker (2001) and Zimmerman (2001) for reviews of the managerial accounting literature.”
On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems (2008, background): “As pointed out by Zimmerman (2001), the decline in economics based managerial accounting research has taken place under the cover of limited data availability.”
Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories (2009, background): “It could be claimed that PAT has created an industry of conceit (Watts & Zimmerman, 1990; Zimmerman, 2001) and opposition (e.”
In Search of Management Accounting Theory (2009, background): “Adherence to six managerial steps forming the core of VBM (Martin and Petty, 2000; Morin and Jarrell, 2001; Ittner and Larcker, 2001; Zimmerman, 2001) explains why one of the otherwise similar firms performs better, or why a performance of a certain firm improves over time.”
Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis (2013, unknown): “However, Zimmerman (2001) notes that a key constraint on empirical research on management control systems (MCS) is the lack of information on what corporations do internally.”
Paradigms in accounting research: A view from North America (2010, background): “Similar strong beliefs are held by many prominent U.S. accounting academics (e.g., see Zimmerman, 2001).”
Assessing the Performance of Business Unit Managers (2007, unknown): “The literature is somewhat critical about the use of survey data in accounting research (Young 1996; Ittner and Larcker 2001; Zimmerman 2001).”
Homogeneity or heterogeneity of research in management accounting? (2002, background): “Viewing Zimmerman (2001) as propagating for an economics-based monolithic paradigm to be adopted in management accounting research, we examine the nature and implications of such Kuhnian ‘normal science’.”
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).”
'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research (2002, methodology): “Zimmerman (2001) was right to analyse the limitations and dangers of the empirical management accounting research literature emphasized in Ittner and Larcker’s (2001) review.”
The roles and effects of paradigms in accounting research (2010, methodology): “A more recent management accounting focused debate followed the publication of a paper by Zimmerman (2001), which painted a relatively gloomy picture of the outputs of empirical management accounting research.”