Date of this Version
Journal of Accounting and Economics
This paper applies a value-based management framework to critically review empirical research in managerial accounting. This framework enables us to place the exceptionally diverse set of managerial accounting studies from the past several decades into an integrated structure. Our synthesis highlights the many consistent results in prior research, identifies remaining gaps and inconsistencies, discusses common methodological and econometric problems, and suggests fruitful avenues for future managerial accounting research.
© 2001. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/
managerial accounting, value-based management, performance measurement
Ittner, C. D., & Larcker, D. F. (2001). Assessing Empirical Research in Managerial Accounting: A Value-Based Management Perspective. Journal of Accounting and Economics, 32 (1-3), 349-410. http://dx.doi.org/10.1016/S0165-4101(01)00026-X
Date Posted: 27 November 2017
This document has been peer reviewed.