“Global” Management Accounting Research: Some Reflections

A Critical View of Global Management Accounting Principles

The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the global management accounting principles. The research questions and hypotheses were developed based on the critical thinking that management accounting is not currently convincing b...

Management accounting research methodologies: searching for the bests

Management needs qualitative and comprehensive information for decision making. Managers are always searching for useful information in order to reach their firm's goals and strategies. The development in technology, globalization and focusing on costumers needs has changed the information that managers need to maintain their position in a competitive environment and take advantage of profitabl...

Enlightenment and emancipation: Reflections for critical accounting research

Molisa (2011) offers a presentation of the work of Eckhart Tolle (1997, 2005) and a critique of critical and social accounting research, particularly the notion of emancipation. While taking issue with some of both Molisa (2011) and Tolle’s (1997, 2005) arguments, I contend that their conclusions have some interesting implications. The religious traditions referenced by Tolle (1997, 2005) recog...

Reflections and projections: A decade of Intellectual Capital Accounting Research

The purpose of this paper is to review and critique the field of Intellectual Capital Accounting Research (ICAR). The literature indicates that an organisational and business revolution is in progress concerning the need to understand the value of knowledge resources and how to manage them. The paper explores the field of ICAR by examining a decade of published research since Petty and Guthrie’...

Heterocycles and Health : Some Research Reflections