PROGRESS IN MANAGEMENT ACCOUNTING RESEARCH AND ZIMMERMAN’S CONJECTURES (2001): WHERE ARE WE NOW?

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Rafiuddin Ahmed

Abstract

This paper aims to follow up on the progress of the case study-basedmanagement accounting research since Zimmerman (2001) publishedhis work “Conjectures regarding management accounting research”.Zimmerman critiqued the lack of progress in case study-based researchuntil the year 2001. Accordingly, this paper rejoins the progress of this bodyof 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 testof reliability. The statistical tests confirmed three hypotheses and rejectedthree others. The major finding shows that case study-based managementaccounting research has been evolving since 2001 in some areas and hasremained in the same state as reported by Zimmerman in others (2001).More management accounting researchers should pursue case study-basedmanagement accounting research, so that a critical mass of researcherscan be developed to advance the current body of knowledge in case studybasedmanagement accounting research. The results from the analyses inthis paper contribute to our understanding of the roles of practitioners andresearchers in advancing case study-based management accounting researchsince Zimmerman’s (2001) review.

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How to Cite
AHMED, Rafiuddin. PROGRESS IN MANAGEMENT ACCOUNTING RESEARCH AND ZIMMERMAN’S CONJECTURES (2001): WHERE ARE WE NOW?. Asia-Pacific Management Accounting Journal, [S.l.], v. 10, n. 1, p. 83-105, june 2015. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/14>. Date accessed: 18 nov. 2018.
Section
Management Accounting