The Evolution of Management Accounting Research in the United States

Maher, Michael W.

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The Evolution of Management Accounting Research in the United States

British Accounting Review, Vol. 33, No. 3, September 2001, pp. 293-305

Posted: 11 Mar 2002

See all articles by Michael W. Maher

Michael W. Maher

University of California, Davis - Graduate School of Management

Abstract

The purpose of this paper is to review the evolution of management accounting research in the United States. While the development of management accounting research in the UK generally followed sociological and psychological lines of inquiries, the US work has been much more based on operations research (in the 1960s and early 1970s) followed by an emphasis on economics-based work. I surmise that the different emphases derive from the influence of the Ford Foundation on business schools in the US. I conclude with concerns about the future of management accounting research in the US.

Keywords: Management accounting; Management accounting research; Business school research

JEL Classification: M40, M46

Suggested Citation: Suggested Citation

Maher, Michael W., The Evolution of Management Accounting Research in the United States. British Accounting Review, Vol. 33, No. 3, September 2001, pp. 293-305, Available at SSRN: https://ssrn.com/abstract=301744