Accounting Papers
Document Type
Journal Article
Date of this Version
12-2001
Publication Source
Journal of Accounting and Economics
Volume
32
Issue
1-3
Start Page
349
Last Page
410
DOI
10.1016/S0165-4101(01)00026-X
Abstract
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.
Copyright/Permission Statement
© 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/
Keywords
managerial accounting, value-based management, performance measurement
Recommended Citation
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.