RESEARCH IN MANAGEMENT ACCOUNTING 251
accounting. Hence, in the Appendices to this book a number of questions and case
studies are provided to assist readers in testing themselves as to whether or not
they understand the concepts and can draw the appropriate interpretations and
critique. The concepts are also illustrated by four key readings from the accounting
literature in the next chapter.
The aim of the book has been to present both the tools and techniques and
the interpretive and critical perspective in an accessible language to the non-
accountant. Every effort has been made to define terms clearly when they are
first used and to cross-reference topics to the main chapters in which they are
covered. A glossary in this part describes all the terms used in one place, while
the comprehensive index should make it easy for readers to find the information
they need.
References............................................
Burns, J. and Vaivio, J. (2001). Management accounting change.Management Accounting
Research, 12, 389 – 402.
Hopper, T., Otley, D. and Scapens, B. (2001). British management accounting research:
Whence and whither: Opinions and recollections.British Accounting Review, 33, 263 – 91.
Humphrey, C. and Scapens, R. W. (1996). Theories and case studies of organizational and
accounting practices: Limitation or liberation?Accounting, Auditing and Accountability
Journal, 9(4), 86 – 106.
Kaplan, R. S. (1986). The role for empirical research in management accounting.Accounting,
Organizations and Society, 11(4/5), 429 – 52.
Otley, D. (2001). Extending the boundariesof management accounting research: Developing
systems for performance management.British Accounting Review, 33, 243 – 61.
Power, M. K. (1991). Educating accountants: Towards a critical ethnography.Accounting,
Organizations and Society, 16(4), 333 – 53.
Spicer, B. H. (1992). The resurgence of cost and management accounting: A review of
some recent developments in practice, theories and case research methods.Management
Accounting Research,3,1–37.
Further reading........................................
One of the aims of this book has been to encourage readers to access the research-
based academic literature of accounting, in particular in relation to the broader
social, historical and contextual influences on accounting; the organizational and
behavioural consequences of accounting information; and the assumptions and
limitations underlying the tools and techniques used by accountants.
For those who wish to read further, whether as part of their preparation for
academic research at postgraduate level or as part of their personal pursuit of
greater knowledge, we identify some recommended additional reading.
Books
Alvesson, M. and Willmott, H. (eds) (1992).Critical Management Studies.London:Sage
Publications.