Management Accounting Research: 20 years on

Writer done this journal because there was an increase of internet usage for both submissions and
access to the papers published in Management Accounting Research.
This journal focuses on the breadth of research in the field of management accounting, but at the same
time they point to some dangers which the future might hold in term of performance measurement
systems which are increasingly being used by universities in many countries to evaluate research output,
and the impact that these systems could have on the research undertaken by individual researchers.
From the journal, it is stated that there were 72 submissions in 2000, they had risen to 122 in 2009. It
explains that the average acceptance rate was 17% over the whole of the second decade, and 15% in the
second half (2005-2009) which contrasts with the rate of 26% in the second half of the 1990s (19951999). The writer explained that one possible explanation for the lower acceptance rate is that an
increasing number of papers are being submitted far too early. The reason behind this is probably
because they have not been sufficiently discussed at conferences and workshops, and they have clearly
not received critical comments from colleagues.
Topic Studied
In this section, the writer focuses on the topics and themes which have been investigated by the writer.
The writer tried to explain that the number of papers studying the broad areas of management
accounting and control systems has increased over the two decades. In the first decade the emphasis
was on studying management accounting practices. Second decade, there was an increase in the
number of papers studying management accounting change and a doubling of the proportion of papers
dealing with management accounting and organizational control. There were also several new topics
which emerged during the second decade.
Research settings
This section explains the settings of the research paper. From the category, which comprises papers that
use a general, abstract or simplified setting, was one of the largest in the first decade. Both these
declines are because papers are increasingly dealing with quire specific research settings.
Theories and research methods used
From this journal, writers focus on applied category is generally the nature of specific management
accounting practices, but it is not possible to identify a specific theoretical framework. The papers in this
category published in the second decade make contributions by providing quite specific and new
insights into the nature of management accounting practices. The use of mathematical and statistical
methods increased from 13% in the first decade to 30% in the second decade. This was because the
increased use of statistical methods to analyze surveys of management accounting systems, techniques
and practices.

The Future
From this journal, we can identify what the writer want to do, which is to encourage management
accounting researchers to be creative and to produce innovative papers. What the writer would really
like to see is research that they dont anticipate. In this journal the writer also emphasized the diversity
of the research which as been published in Management Accounting research, and the broad range of
topics, settings, theories and research methods.