Research topics and methodologies on Accounting and Management Control: Critical perspectives

Journal title MANAGEMENT CONTROL
Author/s Luciano Marchi
Publishing Year 2021 Issue 2021/2 Language Italian
Pages 6 P. 165-170 File size 203 KB
DOI 10.3280/MACO2021-002009
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

This issue of the journal formally establishes a new section to host methodological discussions, as well as invited and reviewed articles, in order to interpret the current situation and critically evaluate the perspectives on research topics and methodol-ogies in the management accounting and control area. Particularly, the objective of this new section of the journal is to discuss how to strengthen the process of internationalization of research, while preserving the basic values of Italian accounting theory, also in the methodological side, i.e. maintaining the integrated inductive-deductive method of research. The author specifically contemplates the increasingly relevant role that the analyt-ical demonstrations of the research hypotheses plays, with an experimental ap-proach characteristic of the hard sciences. Particularly, the research hypotheses are often based on cause-effect relationships in a true-false logic, with reference to the available data bases or to data collected on a sample basis, often neglecting the accuracy of such data. Even the language used is increasingly the mathematical one, which is not suitable for the scientific communication in our community be-cause the mathematical language neglects the qualitative variables, the interpreta-tion of the data and the understanding of the multiple non-linear cause-effect relationships. Regarding the research topics, the relevant issues appear to be no longer the topics that are related to the understanding of business complexity, but rather those that may apply best to the use of correlation analysis; in fact, the focus is on the quan-titative methods, considered a priori better, and this increasingly determines the detachment from the business reality.

Keywords: Research methodology, Quantitative methods, Qualitative methods, Data accuracy.

  1. Andrei P. (2021), L’Economia Aziendale è ancora viva! (?), Torino, Giappichelli.
  2. Antonelli V. (2021), Le partizioni dell’Economia Aziendale: una prospettiva interpretativa, Torino, Giappichelli.
  3. Bromwich M., Scapens R. W. (2016), Management Accounting Research: 25 years on, Management Accounting Research, 31, pp. 1-9.
  4. Chiucchi M.S., Gatti M. (2020), Back to reality. Il gap tra teoria e prassi negli studi di controllo di gestione, Management Control, 1 suppl., pp. 5-10. DOI: 10.3280/MACO2020-001-S1001
  5. Fellingham J. C. (2007), Is Accounting anAcademic Discipline?, Accounting Horizons, 2, pp. 159-163.
  6. Giannessi E. (1979), Appunti di Economia Aziendale, Pisa, Pacini.
  7. Greco G. (2014), Una comparazione internazionale tra i sistemi di valutazione della ricerca scientifica, Management Control, 1, pp. 87-99. DOI: 10.3280/MACO2014-001006
  8. Invernizzi G. (2012), L’internazionalizzazione degli studi di Economia Aziendale: il ruolo delle riviste scientifiche nazionali, Rivista Italiana di Ragioneria e di Economia Aziendale.
  9. Malmi. T. (2016), Managerialist Studies in Management Accounting: 1990-2014, Management Accounting Research, 31, pp. 31-44.
  10. Mancini D. (2016), Accounting Information Systems in an Open Society. Emerging Trends and Issues, Management Control, 1, pp. 5-16. DOI: 10.3280/MACO2016-001001
  11. Marchi L. (2015), Nuove prospettive di ricerca sulle tematiche di Management Control, Management Control, 3, pp. 5-8. DOI: 10.3280/MACO2015-003001
  12. Nørreklit H. (2017), A Philosophy of Management Accounting: A Pragmatic Constructivist Approach, Taylor and Francis.
  13. Paolini A., Quagli A. (2013), Una riflessione sugli strumenti bibliometrici per la valutazione della ricerca e una proposta: il real impact factor, Management Control, 3, pp. 115-128. DOI: 10.3280/MACO2013-003007
  14. Rusconi G. (2014), La valutazione della ricerca scientifica. Alcuni spunti di riflessione dopo le recenti esperienze in Italia, Management Control, 1, pp. 73-85. DOI: 10.3280/MACO2014-001005
  15. Santini F. (2021), Gli “effetti indesiderati” dell’Accounting come “scienza”. Il ruolo della metodologia di ricerca nel Management Acconting and Control, Management Control, 2, pp. 169-196. DOI: 10.3280/MACO2021-002010
  16. Skoog M. (2020), Management Control Theory and Practice Integration: Challenges and Possibilities, Management Control, 1 suppl, pp. 11-18. DOI: 10.3280/MACO2020-001-S1002

  • Mixed Methods in Business, Management and Accounting Research: An Experimental Design in the Entrepreneurship Domain Massimo Albanese, in European Journal of Interdisciplinary Studies /2022 pp.35
    DOI: 10.26417/641eff87
  • Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption Giovanna Centorrino, Guido Noto, Daniela Rupo, in MANAGEMENT CONTROL 3/2022 pp.65
    DOI: 10.3280/MACO2022-003004

Luciano Marchi, Temi e medodologie di ricerca nell’area Management Control: stato dell’arte e prospettive in "MANAGEMENT CONTROL" 2/2021, pp 165-170, DOI: 10.3280/MACO2021-002009