Conjectures regarding management accounting research: a rejoinder

In 2001, Zimmerman outlined six conjectures regarding the progress of management accounting research. The key objective of this paper is to follow up the progress of management accounting research since then. To assess the progress, we have used three statistical analyses techniques, hypothesis testing (test of proportions), inter-rater agreement analysis, and Choen's Kappa test of reliability. A total of 57 direct citations of Zimmerman's paper were sourced from the Scopus database and the papers formed the basis of our statistical analyses. We found that three hypotheses were accepted and three were rejected. Although only 50 per cent of the conjectures were accepted, the major finding was that case study based management accounting research has been evolving since 2001. Consequently, the research has implications for management accounting researchers and practitioners.

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29th International Business Research Conference

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978-1-922069-64-1

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