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Accounting for Managers Part 9

In Part III, Chapter 16 suggests an approach to research in accounting, provides some concluding comments and suggestions for further reading. Four readings are included in Chapter 17 that cover the spectrum of the accounting academic literature and support the most important concepts in the book. | Part III Supporting Information In Part III Chapter 16 suggests an approach to research in accounting provides some concluding comments and suggestions for further reading. Four readings are included in Chapter 17 that cover the spectrum of the accounting academic literature and support the most important concepts in the book. Each reading has a series of questions that the reader is encouraged to think about and discuss with others. This part also contains an extensive glossary of the accounting terms used in this book. 16 Research in Management Accounting Conclusions and Further Reading Research and theory in management accounting Theory is an explanation of what is observed in practice. The development of theory from practice is the result of a process of research. Practice informs theory which in turn via various forms of publication and education can influence the spread of practice between organizations and countries. Otley 2001 argued that management accounting research has in a number of respects lost touch with management accounting practices p. 255 having concentrated too much on accounting and not enough on management. Otley reinforced earlier arguments that management accounting had become irrelevant to contemporary organizations but worse that it was often actually counterproductive to good management decision-making p. 243 and that we need to put the management back into management accounting p. 259 . Hopper et al. 2001 argued that there have been few British scholars who have achieved innovation in practice either because of the anti-intellectualism of British managers and accountants . or the marginal role of academics in British policy making p. 285 . Both issues are important because an understanding of accounting tools and techniques without an understanding of theory has the same problems as theories divorced from business practice. An understanding of the underlying assumptions of accounting and the limitations of the tools and techniques of .