The Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM), held a book launch event for Management Accounting: Theory and Research, authored by Prof. Mahfud Sholihin, Ph.D., Ak., CA., CPA (Aust). The book is the outcome of a final project in a doctoral course and a collaborative work between faculty members and postgraduate students of the 2022 cohort in the Doctoral Program in Accounting, FEB UGM.
In his remarks, Prof. Mahfud stated that designing robust research often poses significant challenges for researchers, including accounting students. Another common difficulty is identifying the most relevant theoretical foundation to underpin research. This book will serve as a comprehensive guide to conducting research in management accounting.
The book provides an in-depth discussion of various theories applicable to management accounting research. Prof. Mahfud highlighted the central role of theory as the foundation of academic inquiry. He explained that systematic literature reviews (SLR) and narrative reviews can be strong methodological approaches in management accounting research. The authors also elaborate on definitions, dimensions, levels, and the roles of theory in research.
The book has two main sections: a systematic literature review in Chapters 2–5 and a narrative review in Chapters 6–11. Each chapter outlines relevant theories and offers recommendations for future research agendas.
The eleven chapters cover a wide range of topics, including: theory and research; the development and application of institutional theory in management accounting studies; the use of affect infusion theory; management accounting research and role theory; literature review and research agenda setting; self-determination theory in management accounting research; applications of social cognitive theory; stakeholder theory in management accounting research; resource dependence theory; social identity theory; tournament theory; and goal-setting theory in management accounting research.
Furthermore, the book provides a comprehensive review of various forms of theory, from metaphor theories to grand theorizing, while emphasizing the pivotal role of theory in management accounting research. Theory is depicted as a map that guides the research process, while empirical studies serve as the means to test and strengthen theoretical frameworks. This approach will foster growth in management accounting research and contribute meaningfully to academia, organizations, and society.
Reporter: Orie Priscylla Mapeda Lumalan
Editor: Kurnia Ekpatiningrum
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