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Presented by:Ihyaul Ulum, University of Muhammadiyah Malang

Ratih Kusumastuti, University of JambiDona Primasari, Univ of Jend Soedirman Purwokerto

The History of

Evidence from selected journals

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List of topics

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End Notes – What Next?

Introduction (1)

• Over 20 years have now passed since the first volume of Management Accounting Research appeared in March 1990 (since June 2001)• This Editorial Report summarises the subjects and

themes studied, the research settings and the theories and research methods employed in the papers published in Management Accounting Research.• We contrast the papers published in the first decade:

Volumes 1–10; and the papers published in the second decade: Volumes 11–20.

Introduction (2); Downloads of papers in Management Accounting Research—2001–2009

• There were 178 published papers in the first decade and 205 in the second• However, the total number of papers

in the second decade (205) includes the editorials by the guest editors of special issues/sections.• However, it was not appropriate to

include them in the analysis of the research settings, theory used and research methods• consequently, the total number of

papers for the second decade is 196

Introduction (3)

Regions of origin

Topics studied

Research settings

Theory used

Research methods

Special issues

David Solomons Prize winners

The future (1)

• In the June 2010 issue of Management Accounting Research (Vol. 21.2) there was a Special Section on Paradigms in Accounting Research

• This brought together a number of contributions from a plenary session at the 2009 Annual Congress of the European Accounting Association, organised and chaired by Kari Lukka

• Lukka went on to claim that the dominance of the functionalist paradigm in mainstream accounting research is leading to increasing uniformity which has serious implications for future research. He pointed out that there is seemingly little acceptance of other paradigms in North America

The future (2)

• A majority of the research published in Management Accounting Research could probably be classified as mainstream management accounting research.

• But at the same time, we do not want to exclude research which is different; research which questions the mainstream; and research which adopts alternative paradigms.

• We would like to see further developments in current research, both in the mainstream and non-mainstream paradigms

Article Selection

• We identify articles between 1981 and 2000 in 10 English-language journals that represent outlets in which management accounting research has been prominently published

• We choose the 20-year period between 1981 and 2000 primarily because many advances in the field were born or flourished during this period.

• Such as activity-based costing (Cooper, 1987), ‘‘Japanese’ management accounting (Hiromoto, 1988), ‘‘strategic’’ management accounting and control (Bromwich, 1990; Dent, 1990; Shank, 1989; Shank & Govindarajan, 1993), and the balanced scorecard (Kaplan & Norton, 1992), among other new topics (e.g., see Johnson & Kaplan, 1987).

Panel A: Management accounting ‘‘market share’’

Panel B: ‘‘Journal share’’ of management accounting

Article classifications-Management accounting research topics

Article classifications-Management accounting research methods

Article classifications-Management accounting source disciplines

Journal characteristics-Panel A: Management accounting research topics by journal

Journal characteristics-Panel B: Management accounting research methods by journal

Journal characteristics- Panel C: Management accounting source disciplines by journal

Situating IAH research within accounting research

Timeline of Important events in IAH

English language accounting journals selected for review

Number of IAH articles: 1965–2004

Themes in IAH research during the Initial Period: 1965–1973

Continuing Themes Articles Number of Articles

Accountinguniformity

Alhashim and Garner (1973), Beazley (1968),Enthoven (1973), Felt (1968), Lowe (1967),Morgan (1967), Savoie (1969), Wilkinson (1965)

Descriptive: 8Empirical: 0Sub-total: 8

Comparativestudies

Choi (1973a,b), Clapp (1967), Davidson and Kohlmeier (1966), Hatfield (1966),Kollaritsch (1965), Mueller (1968), Tyra (1969)

Descriptive: 5Empirical: 3Sub-total: 8

Reflections on theIAH process

Hauworth (1973), Mueller (1965, 1967, 1970), Seidler (1967)

Descriptive: 5Empirical: 0Sub-total: 5

Totals Descriptive: 18Empirical: 3Total: 21

Themes in IAH research during the Intermediate Period: 1974–1989

Continuing Themes New Themes Number of Articles

Accountinguniformity

Descriptive: 2Empirical: 2Sub-total: 4

Conceptual framework

Descriptive: 3Empirical: 3Sub-total: 6

Comparativestudies

Descriptive: 11Empirical: 6Sub-Total: 17

Factors of the environment

Descriptive: 9Empirical: 3Sub-total: 12

Reflections on theIAH process

The IASC Descriptive: 4Empirical: 0Sub-total: 4

Accountingdirectives

Descriptive: 3Empirical: 0Sub-total: 3

Totals Descriptive: 32Empirical: 14Total: 46

Themes in IAH research during the Mature Period: 1990–2004

Continuing Themes New Themes Number of Articles

Accountinguniformity

Descriptive: 17Empirical: 1Sub-total: 18

Comparativestudies

Descriptive: 15Empirical: 8Sub-total: 23

Impact on share prices and returns

Descriptive: 3Empirical: 22Sub-total: 25

Factors of theEnvironment

Descriptive: 20Empirical: 10Sub-total: 30

Accountingdirectives

Descriptive: 7Empirical: 5Sub-total: 12

Measures of the extent of harmonization

Descriptive: 1Empirical : 16Sub-total: 17

Implementationof IAS/IFRS

Descriptive: 5Empirical: 5Sub-total: 10

Totals Descriptive: 68Empirical: 67Total: 135

Themes in IAH research 1965–2004

End Notes – What Next?

Dampak

Konfergensi

IFRS

di Indonesia

Dampak

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IFRS

di Indonesia

ImplementasiIFRS di Indonesia

ImplementasiIFRS di IndonesiaKesiapan Perusahaan

Di IndonesiaThd IFRS

Kesiapan PerusahaanDi IndonesiaThd IFRS

Comparative

Study

Konvergensi

IFRS (ASEAN)

Comparative

Study

Konvergensi

IFRS (ASEAN)

dan lain-lain

dan lain-lainPenggunaan

Teori-teori

Alternati

f

di MAR

Penggunaan

Teori-teori

Alternati

f

di MAR

PendekatanBaru (non-mainstream)

di MAR

PendekatanBaru (non-mainstream)

di MAR

Proses

Konvergensi

IFRS

di Indonesia

Proses

Konvergensi

IFRS

di Indonesia

?