Homogeneity or Heterogeneity of Research in Management Accounting?

Posted: 25 Mar 2003

See all articles by Kari Lukka

Kari Lukka

Turku School of Economics - Department of Accounting and Finance

Jan Mouritsen

Copenhagen Business School - Department of Operations Management

Abstract

Viewing Zimmerman (2001) as propagating for an economics-based monolithic paradigm to be adopted in management accounting research, we examine the nature and implications of such Kuhnian 'normal science'. Acknowledging that normal science can produce cumulative knowledge efficiently, we examine its risks as well. Similarly as any normal science, also that based on economics inherently offers a narrow window to the world, and creates areas of 'non-discussables'. We illustrate how such a regime would limit our abilities to construct and examine interesting propositions and develop meaningful stories about management accounting in its social, organisational, and behavioural contexts. Accepting the rule of a monolithic economics-based paradigm would limit our abilities to develop a critical stance, and threatens the ability of management accounting research community for good scientific conversation and progress. Hence, in contrast to Zimmerman, we argue for remaining open for heterogeneity in management accounting research.

JEL Classification: M40, M46

Suggested Citation

Lukka, Kari and Mouritsen, Jan, Homogeneity or Heterogeneity of Research in Management Accounting?. Available at SSRN: https://ssrn.com/abstract=360743

Kari Lukka (Contact Author)

Turku School of Economics - Department of Accounting and Finance ( email )

Rehtorinpellonkatu 3
FIN-20500 Turku
Finland
+358 2 3383 315 (Phone)

Jan Mouritsen

Copenhagen Business School - Department of Operations Management ( email )

Solbjerg Plads 3
Department of Operations Management
DK - 2000 Frederiksberg
Denmark
+45 38 15 24 20 (Phone)
+45 38 15 24 01 (Fax)

HOME PAGE: http://www.cbs.dk/staff/jan.mouritsen

Do you have negative results from your research you’d like to share?

Paper statistics

Abstract Views
2,336
PlumX Metrics