Positivistic Management Accounting Research: Recent Issues and Future Directions
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Kholeif, Ahmed Othman Rashwan (Author) |
| المجلد/العدد: | مج20, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2016
|
| الشهر: | يوليو |
| الصفحات: | 1 - 19 |
| DOI: |
10.21608/ATASU.2016.48670 |
| ISSN: |
2356-8402 |
| رقم MD: | 772028 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Mainstream | Positivistic | Functionalist | Management Accounting | Empirical | Survey | Case Study | Cross-Sectional Field Study
|
| رابط المحتوى: |
عدد مرات التحميل
93
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|---|---|---|---|
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| 024 | |3 10.21608/ATASU.2016.48670 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 362841 |a Kholeif, Ahmed Othman Rashwan |e Author | ||
| 245 | |a Positivistic Management Accounting Research: |b Recent Issues and Future Directions | ||
| 260 | |b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |c 2016 |g يوليو | ||
| 300 | |a 1 - 19 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The mainstream positivistic approach to management accounting research seeks to provide essentially rational explanations to social phenomena. Reviewing the recent issues in this approach to provide some directions for future research is the main aim of this paper. Various recent issues surrounding the use of this approach in management accounting research have been reviewed in this paper, including the recent debate around empirical positivistic research in management accounting, the sound definition of management accounting constructs, the closure of gap between surveys and case studies in management accounting research, the appropriate use of statistical methods for testing hypotheses in management accounting and the use of graphics to map theory-consistent empirical research. Based on this review, some guidelines and recommendations have been offered. | ||
| 653 | |a المحاسبة الإدارية |a الرقابة المالية |a التنمية الاقتصادية | ||
| 692 | |b Mainstream |b Positivistic |b Functionalist |b Management Accounting |b Empirical |b Survey |b Case Study |b Cross-Sectional Field Study | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 025 |f Al-Fikr Al-Muhasabī |l 002 |m مج20, ع2 |o 0541 |s الفكر المحاسبي |t Accounting Thought |v 020 |x 2356-8402 | ||
| 856 | |n https://atasu.journals.ekb.eg/article_48670.html |u 0541-020-002-025.pdf | ||
| 930 | |d y |p y |q y | ||
| 995 | |a EcoLink | ||
| 999 | |c 772028 |d 772028 | ||
عناصر مشابهة
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The State of Theoretical Heterogeneity in Management Accounting Research: The Case of Modern ICT Systems
بواسطة: Kholeif, Ahmed Othman Rashwan منشور: (2015) -
Resistance to Accounting for Outcomes: A Case Study of the Egyptian Sales Tax Department
بواسطة: Kholeif, Ahmed Othman Rashwan منشور: (2015) -
The Implementation of Budgeting in the ICT Environment: A Case Study of Competing Logics
بواسطة: Kholeif, Ahmed Othman Rashwan منشور: (2016) -
THE EFFECTS OF LEADERSHIP ON MANAGEMENT ACCOUNTANT'S PERFORMANCE
بواسطة: Abd Alnaby, Yasser Kamal Al Sayed منشور: (2010) -
Management Accounting Relevance: Practice, Variance and Current Research Agenda Management Accounting Relevance, Accounting Change Accounting History, Accounting Literature; Organizational Change
بواسطة: الشراري، نزار محمد منشور: (2017)
