A review of governmental management accounting : research around the turn of the century

This paper shows that governmental management accounting research around the turn of the
century, as published in FAM, MAR and EAR, is different from general management
accounting research in some respects. Although there are variations related to topics, theories
and research methods, a mainstream in governmental management accounting research seems
to exist. Research is predominantly directed to the way in which technical management
accounting innovations are used, including organizational and contextual factors that might
influence the use of these new techniques. Qualitatively oriented case and field studies are the
dominant research methods, and the research is inspired by various theoretical viewpoints, e.g.
economics, organization theory and neo-institutional theory. NPM, regarded as a lower level
economic theory, turns out to be highly influential. The paper gives recommendations for
governmental management accounting research in the future: more attention has to be paid to
quantitative research, impact studies on NPM must be promoted, and jointly conducted
research projects by management accounting and public administration researchers are
welcomed.

	03D02.pdf

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