Mapping Quantitative Management Accounting Research 2002-2012

Abstract

Following the approach of Luft and Shields (2003), this article provides a summary graphic representation (maps) of the quantitative evidence in management accounting research published from 2002 to 2012. These maps display variables, causal links, and levels of analysis for 257 studies. We allocate these studies to six maps and 29 individual sub-maps, thus providing an easily accessible overview of the quantitative evidence in management accounting. We compare our results to those provided by Luft and Shields (2003) and find that research interest in empirical quantitative management accounting has increased substantially. Additionally, the complexity of the tested models has increased. However, the maps also reveal a scarcity of replications and thus potential issues that call into question the robustness of results. Finally, we exemplify how our maps can identify research gaps and inspire future research. For example, we show how the graphical representation of combined evidence from multiple studies reveals competitive mediations that have not been explicitly tested in any individual study and that require more research.

Keywords: maps, guidelines, competitive mediation, replication, nonlinear effects, bidirectional effects

JEL Classification: M40, M41