Across the great divide: a literature review of management accounting and operations management at the shop floor

摘要

Management accounting's ability to provide relevant information in production environments has long been discussed in the fields of management accounting (MA) and operations management (OM). Researchers from each field play a major part not only in disseminating their research results, but also in channelling their perceptions of management accounting in production environments through journal publications. The thesis of this paper is that via an examination of the paradigms, theories, and methods in the fields of MA and OM our understanding of the prevailing assumptions about management accounting in production environments in the academic community can be enhanced. The review shows a divide between the fields where the field of OM is oriented towards problem-solving, and the field of MA is more theory oriented. The review points out that the understanding of practice is a divider between the fields, but it also suggests that incorporation of practicing production members into research is a promising path forward. The paper then concludes that OM prob-lematizes management accounting in production environments as a starting point for their research agenda and that both fields portrayal of management accounting in production environments need to be nuanced. There is a need to challenge the research expectations and to accept unconventional research methods to enhance knowledge about management accounting in production environments.