Performance outcomes in empirical management accounting research: Recent developments and implications for future research

摘要

Purpose - This paper seeks to further the understanding of the rather fragmented research in thernarea of quantitative management accounting research. The purpose of this study is to provide arnsynthesis and an extended discussion of the literature from the performance outcome standpoint andrnto foster future research in this area by identifying promising recent developments in the assessmentrnof performance outcomes and gaps in the literature.rnDesign/methodology/approach - A literature analysis was adopted based on empirical studiesrnand literature reviews published in a wide range of journals.rnFindings - The overall conclusion of this study is that future management accounting research canrnstill make progress in the measurement of performance outcomes.rnResearch limitations/implications - Research published in English, and the period of the pastrndecade was emphasized to examine recent frontiers of knowledge. The results imply that increasingrnand simultaneous analysis of various kinds of performance outcomes could be conducted, rangingrnfrom accounting-based to social and environmental outcomes and relative-to-peers assessments inrndifferent settings. If possible, development of performance outcomes could be investigated withrnlongitudinal and panel, in addition to cross-sectional, research designs. Attempts could be made tornanalyze the nature of causality to advance both management accounting literature and social sciencernresearch.rnPractical implications - This study furthers understanding of behaviorally-, organizationally- andrnstrategically-oriented management accounting research that has played a central role in assessing tornwhat extent people are likely to succeed with their management accounting and control systems inrnvarious settings.rnOriginality/value - This paper presents a theoretical framework and several examples potentiallyrnuseful for both academic scholars and practitioners.