Progress in management accounting research and Zimmerman's conjectures (2001): where are we now?

Ahmed, Rafiuddin

Abstract

This paper aims to follow up on the progress of the case study-based management accounting research since Zimmerman (2001) published his work "Conjectures regarding management accounting research". Zimmerman critiqued the lack of progress in case study-based research until the year 2001. Accordingly, this paper rejoins the progress of this body of research to date. A total of 57 direct citations of Zimmerman's (2001) work were analyzed using three statistical techniques: hypothesis testing (test of proportions), inter-rater agreement analysis, and Cohen's Kappa test of reliability. The statistical tests confirmed three hypotheses and rejected three others. The major finding shows that case study-based management accounting research has been evolving since 2001 in some areas and has remained in the same state as reported by Zimmerman in others (2001). More management accounting researchers should pursue case study-based management accounting research, so that a critical mass of researchers can be developed to advance the current body of knowledge in case study based management accounting research. The results from the analyses in this paper contribute to our understanding of the roles of practitioners and researchers in advancing case study-based management accounting research since Zimmerman's (2001) review.

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Asia-Pacific management accounting journal

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Asia-Pacific Management Accounting Journal

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1675-3194

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Asia Pacific Management Accounitng Association

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