Kierunki alternatywnych badań naukowych w rachunkowości zarządczej
Alternative research trends in management accounting
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: management accounting, alternative research, research trends, qualitative methods.
Summary/Abstract: The paper presents the nature, topics addressed and methods used in alternative management accounting research, and highlights the underlying theory developed within other social disciplines. It is based on the study of Polish and foreign literature of the subject carried out by the author to find arguments confirming the following theses: 1) management accounting, being a sub-area of accounting, is a sub-discipline of social sciences and is characterized by plurality of theories underlying research in this field; 2) alternative research directions pursued since the late 1970s have contributed to the perception of management ac-counting in business entities as social practice shaped by the organizational and social environment, but also itself shaping this environment. In Poland, the knowledge of alternative directions of accounting research is scarce and there is hardly any activity being conducted in this area of study. Only quite recently has it attracted the interest of some scholars. The author is convinced that undertaking alternative research in accounting by Polish researchers would contribute to the understanding of accounting as social activity in the context of Poland’s past and present socio-economic development. The paper offers an overview of the subject and is an introduction to further investigations. Due to length constraints, it does not provide a comprehensive discussion of the presented trends or their comparison. The explanation of the nature of alternative research in management accounting is followed by description of seven research directions and examples of publications that address this theme.
- Issue Year: 2014
- Issue No: 80
- Page Range: 193-223
- Page Count: 30
- Language: Polish