Thoughts on Management Accounting Research at The Accounting Review’s Centennial
The Accounting Review · 2025 · Volume 100 · Issue 6
Abstract
On the occasion ofThe 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.
Keywords
management accounting research, management accounting teaching, management accounting practice, practical relevance, industry heterogeneity, single-industry studies, decision-making, internal forecasting, planning, interdisciplinary research
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