期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2018
卷号：13
期号：5
页码：47
DOI：10.5539/ijbm.v13n5p47
出版社：Canadian Center of Science and Education
摘要：This paper aims to explore the impact of management accounting research through a review of the literature on the issues related to this topic; some new avenues of research are also identified. In so doing, the paper contributes to both theory and praxis. In fact, suggesting new areas of research it promotes research in this field which, up to now, has been mainly focused on the determinants of the loss of impact rather than on the nature of the impact of management accounting research and its assessment. Moreover, this work aims to stimulate new research focused on tools and methods for measuring the impact of management accounting research; such tools can be useful to funding institutions and evaluation agencies which can be better equipped to carry out an ex-ante and an ex-post evaluation of the impact that management accounting research projects can have on society.
