Management Accounting Research Essay - 9823 Words

TOP ESSAY WRITING SERVICES REVIEWS


Rank
Service
General
Prices

1
  • Since 2008
  • Free revisions
  • Money-back guaranty
  • Up to 5% for the first order. Up to 15% for the orders starting from 2nd

from $9.97/pp

visit site

2
  • Since 2009
  • Free title page, revisions
  • Discount policy
  • Satisfaction guarantee
  • More than 100 000 orders delivered

from $9.97/pp

visit site

3
  • Since 2010
  • PhD holding authors only
  • SMS notifications & VIP support
  • Discount policy

from $22/pp

visit site

4
  • Since 2010
  • 24/7 support team
  • More than 500 writers
  • Money-back guaranty
  • Up to 15% discounts

from $9.97/pp

visit site

 

StudyMode - Premium and Free Essays, Term Papers & Book Notes

Products

About

@2017 studym.wressy.com

Exclusive

  1. Home >
  2. Essays >
  3. Management Accounting Research

Management Accounting Research

Only available on StudyMode Open Document Save to my library

Please sign up to read full document.

Text Preview Management Accounting Research 21 (2010) 83–94

Contents lists available at ScienceDirect

Management Accounting Research
journal homepage: elsevier.com/locate/mar

Knowledge creation for practice in public sector management accounting by consultants and academics: Preliminary findings and directions for future research G. Jan van Helden a,∗, Harrie Aardema b, Henk J. ter Bogt c, Tom L.C.M. Groot d a b c d

University of Groningen, the Netherlands, PO Box 800, 9700 AV Groningen, The Netherlands Open University, Heerlen and consultancy firm BMC, the Netherlands, Valkenburgerweg 177, 6419 AT Heerlen, The Netherlands University of Groningen, the Netherlands, PO Box 800, 9700 AV Groningen, The Netherlands VU University Amsterdam, the Netherlands, De Boelelaan 1105, 1081 HV Amsterdam, The Netherlands

a r t i c l e

i n f o

a b s t r a c t
This study is about knowledge creation for practice in public sector management accounting by consultants and academics. It shows that researchers emphasize the importance of practice, but worry about the prospects of a successful cross-fertilization between practice and research, because of the pressure they feel to publish in international research journals. Their contacts with consultants are limited. Consultants have limited access to academic research, because of pressures from their daily work. Knowledge created by consultants is initiated by problems coming from practice; it has to be ready-made for application in practice, and is often a combination of explicit and tacit knowledge. However, our interviews with researchers show a more diffuse picture; the knowledge created by some of them is disciplinary-driven and fundamental, whereas the research of others is more problemdriven and applied. Our study hints at two intermediary groups, i.e. consultant-researchers and consultants working in the expertise centres of their firms, both of which can potentially overcome hindrances in the communication between consultancy and research. © 2010 Published by Elsevier Ltd.

Keywords: Academics Consultants Public sector management accounting

1. Introduction The public sector has been criticized during the last two decades for being insufficiently effective and efficient. New management and accounting techniques have been developed as a response to this criticism. Because marketorientedness is, for instance, considered to be important for improving the functioning of public sector organizations (Walsh, 1995, pp. 251–257; Guthrie et al., 1999, p. 20; Pollitt and Bouckaert, 2000, chapter 4; Groot and Budding, 2004), accurate information about the full costs of services

∗ Corresponding author. E-mail addresses: [email protected] (G.J. van Helden), [email protected] (H. Aardema), [email protected] (H.J. ter Bogt), [email protected] (T.L.C.M. Groot). 1044-5005/$ – see front matter © 2010 Published by Elsevier Ltd. doi:10.1016/j.mar.2010.02.008

is needed and this requires new techniques for output measurement and full costing. This implies that management accounting – together with other disciplines like financial reporting, auditing and management – may be expected to contribute to a better functioning of the public sector. Management accounting is a practice-oriented discipline, dealing with methods that assist managers in planning and controlling their organization (Malmi and Granlund, 2009). What methods work, and what do not work, is a question with a high relevance to practice, because it relates to what is perceived as beneficial to and by the users of management accounting methods. This also holds for questions regarding conditions for the successful implementation of those methods. Developing new techniques or approaches in the field of management accounting, or the adaptation of existing ones, are knowledge creation activities. Organizations

84

G.J. van Helden et al. / Management Accounting Research 21 (2010) 83–94

create knowledge on their own... Show More

Please sign up to read full document.

YOU MAY ALSO FIND THESE DOCUMENTS HELPFUL

POPULAR ESSAYS

Marketing and Advertising on Deal.Com Speech on Franklin Delano Roosevelt: Pearl Harbor Address to the Nation Is One of the Most Famous Speeches Made Throughout History. in My Essay I Will Evaluate the Rhetorical Effectiveness of the President’s Famous Supply chain management Essay Chandragupta Maurya Essay Formative assessment Essay Play Essay Student Essay Love Essay

Share this Document

Cancel Send

Join millions of other students and start your research

Become a StudyMode Member

SIGN UP - IT's FREE

Have a great research document you think will help inspire other StudyMode members?

Share your document

Upload Now

Get full access to more research and tools for only $0.33/day

Upgrade your Membership

GET PREMIUM @2017 studym.wressy.com Legal Site Map Advertise studym.wressy.com, Online Education, Hollywood, CA

More great study tools:


{"hostname":"studym.wressy.com","essaysImgCdnUrl":"\/\/images-study.netdna-ssl.com\/pi\/","useDefaultThumbs":true,"defaultThumbImgs":["\/\/stm-study.netdna-ssl.com\/stm\/images\/placeholders\/default_paper_1.png","\/\/stm-study.netdna-ssl.com\/stm\/images\/placeholders\/default_paper_2.png","\/\/stm-study.netdna-ssl.com\/stm\/images\/placeholders\/default_paper_3.png","\/\/stm-study.netdna-ssl.com\/stm\/images\/placeholders\/default_paper_4.png","\/\/stm-study.netdna-ssl.com\/stm\/images\/placeholders\/default_paper_5.png"],"thumb_default_size":"160x220","thumb_ac_size":"80x110","isPayOrJoin":false,"essayUpload":false,"site_id":1,"autoComplete":false,"isPremiumCountry":false,"userCountryCode":"US","logPixelPath":"\/\/smhpix.com\/pixel.gif","tracking_url":"\/\/smhpix.com\/pixel.gif","cookies":{"unlimitedBanner":"off"},"essay":{"essayId":35472835,"categoryName":"Periodicals","categoryParentId":"17","currentPage":1,"format":"text","pageMeta":{"text":{"startPage":1,"endPage":29,"pageRange":"1-29","totalPages":29}},"access":"premium","title":"Management Accounting Research","additionalIds":[3,52,9,58],"additional":["Business \u0026 Economy","Business \u0026 Economy\/Organizations","Entertainment","Business \u0026 Economy\/Industries"],"loadedPages":{"html":[],"text":[1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29]}},"user":null,"canonicalUrl":"http:\/\/studym.wressy.com\/essays\/Management-Accounting-Research-901107.html","pagesPerLoad":50,"userType":"member_guest","ct":10,"ndocs":"1,500,000","pdocs":"6,000","cc":"10_PERCENT_1MO_AND_6MO","signUpUrl":"https:\/\/studym.wressy.com\/signup\/","joinUrl":"https:\/\/studym.wressy.com\/join","payPlanUrl":"\/checkout\/pay","upgradeUrl":"\/checkout\/upgrade","freeTrialUrl":"https:\/\/studym.wressy.com\/signup\/?redirectUrl=https%3A%2F%2Fstudym.wressy.com%2Fcheckout%2Fpay%2Ffree-trial\u0026bypassPaymentPage=1","showModal":"get-access","showModalUrl":"https:\/\/studym.wressy.com\/signup\/?redirectUrl=https%3A%2F%2Fstudym.wressy.com%2Fjoin","joinFreeUrl":"\/essays\/?newuser=1","siteId":1,"facebook":{"clientId":"306058689489023","version":"v2.9","language":"en_US"}} tracking img