Thoughts on Management Accounting Research at The Accounting Review ’s Centennial
在《会计评论》创刊百年之际，作者强调管理会计研究需具有实践相关性，并提出了三个方向：研究行业异质性、聚焦决策与规划、探索与其他领域的联系。
ABSTRACT On the occasion of The Accounting Review’s centennial, I bring renewed urgency to the need for management accounting research to have practical relevance given the budgetary pressures on higher education. Practically relevant research is also relevant in the classroom. I present three ideas to increase the practical and teaching relevance of management accounting research. First, study the heterogeneity in management accounting practices across industries and embrace single-industry research deep dives. Second, focus on the role of management accounting in decision-making, planning, and forecasting. Third, explore the connections of management accounting with other subfields in accounting as well as other business disciplines.