Homogeneity or heterogeneity of research in management accounting?

131 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

The roles and effects of paradigms in accounting research (2010, background): “…variety of available makes Sokal’s point significantly weaker (Robbins and Ross, 1996). unting R The notable dominance of the functionalist paradigm has led to increasing conformity and considerable homogeneity in accounting research (Lukka and Mouritsen, 2002; Hopwood, 2007, 2008; Gendron, 2008).”
Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories (2009, methodology): “It could be claimed that PAT has created an industry of conceit (Watts & Zimmerman, 1990; Zimmerman, 2001) and opposition (e.g., Milne 2002, Lukka & Mouritsen, 2002).”
In Search of Management Accounting Theory (2009, background): “…weaknesses of various theories, there is little hope for coming up with practice relevant MA theories.8 We reject Zimmerman’s (2001) solution to rely on only economics-based theories (see also Lukka and Mouritsen, 2002); for us it is once again an example of putting the carriage before the horse.”