tailieunhanh - New Directions in Management Accounting Research: Insights from Practice

Atmospheric levels of CO2 have risen significantly from preindustrial levels of 280 parts per million (ppm) to present levels of 384 ppm (Tans, 2008). Evidence suggests the observed rise in atmospheric CO2 levels is the result of expanded use of fossil fuels for energy. Predictions of increased global energy use during this century indicate a continued increase in carbon emissions (EIA, 2007) and rising concentrations of CO2 in the atmosphere unless major changes are made in the way energy is produced and used; in particular, how carbon is managed (Socolow et al., 2004; Greenblatt and Sarmiento, 2004). CO2 sinks are a natural part of the carbon-cycle; however, natural sinks are unable to absorb. | New Directions in Management Accounting Research Insights from Practice Frank H. Selto University of Colorado at Boulder and University of Melbourne Sally K. Widener Rice University August 2002 We acknowledge and thank Shannon Anderson Phil Shane Naomi Soderstrom and participants at the 2002 MAS mid-year meeting a University of Colorado at Boulder workshop and the AAANZ-2001 conference for their comments and suggestions for this paper. Appears in Advances in Management Accounting 2004 i New Directions in Management Accounting Research Insights from Practice Abstract Although the new economy once again resembles the old economy the drivers of success for many firms continue to be intangible or service-related assets. These changes in the economic basis of business are leading to changes in practice which are creating exciting new opportunities for research. Management accounting still is concerned with internal uses of and demands for operating and performance information by organizations their managers and their employees. However current demand for internal information and analysis most likely reflects current decision making needs which have changed rapidly to meet economic and environmental conditions. Many management accounting research articles reflect traditional research topics that might not conform to current practice concerns. Some accounting academics may desire to pursue research topics that reflect current problems of practice to inform influence or understand practice or influence accounting education. This study analyzes attributes of nearly 2 000 research and professional articles published during the years 1996-2000 and finds numerous relatively unexamined research questions that can expand the scope of current management accounting research. Analyses of theories methods and sources of data used by published management accounting research also describe publication opportunities in major research journals. Data Availability Raw data are readily .