Some new economy practices is being done by many firms which are globally competitor accountant are
Managing their way new business practices such as outsourcing, focusing on cost controlling and their
Involvement with strategic planning.
In new practice accountant name changed from cost accounting and management accounting to
Financial analyst to business adviser and consultant. But not just their name change also their duties
and responsibilities changed which is optimistic opportunities for education and research.
Some accounting domain has been studied with further analysis of use of theories souse of data
Analysis was done in 5 years period 1996 to 2000 which witness the change in business technology of
Accounting and finance
Data was collected online from accounting articles research during those 5years period which includes
all management accounting journals
The study uses qualitative method with the use of software name atlas which is for coding and discovering relation among data
Measure of Crosspondense to capture the difference dynamics of information and measure correspondence is done between practice and research the study examines the level of difference between research and practices.
Inter rater reliability of abstract and random samples were measure of coding agreement because it also is in the norms of the types of qualitative research objective.
It reflects the level of research and practice of major topics
Analysis of topic frequency change
Analysis supports statistical and graphical analysis which is done by qualitative software associated changes in topic can be evidence of information change between research and practice.
Cost management is atopic which contains 14% for practice and 13% fro research which leaves 1% difference within the data
Benchmarking questions are always obvious data contains questions like what are benefits future outcome process profit and loss percentage etc.
Activity based management question:
Abm are actually question regarding what project is going on currently its time duration, theme, topic and project etc.
If practitioners s and researchers talking about mutual interest that one expects changes in topic frequency to be closely associated over time.
Analysis of topic frequency level
Analysis of contemporary level shows some evidence of topics correspondence
Lagged frequency level it shows similar correspondence examining whether practice leave to search by one year or have annual correlation.
It determinants includes communication team structures management styles management support and involvement
Activity based costing questions this topic refers to questions regarding costing which means analysis costing system through tits complexity and cognitive approach of research .
Strategy question study uses this approach to measure independent variable for other outcomes of organization it contains strategic planning and communication tool.
Analysis of low correspondence of topic level
Topic frequency difference has low correspondence of 15% , budgeting 6.5% , management controlling 16% , business process 5% , internal control 6% , electronic business 7%, software 19% of data .
Planning and forecasting question
This topic contains determinants of planning and costing of multiple department of organization like human capital environmental technology antecedent uses of this method for effective planning and forecasting.
There is no limit of interesting potential management accounting research topics but it could improve by doing practical research. Synergies between management and accounting information system cannot be ignored
Effort to design practices oriented management accounting research remain same such challenges like lack of institutional knowledge of authors , research method skills , do exist but it can be overcome by doing it waste amount of data , information of technology planning and forecasting
Editor and reviewers who support publication of practice oriented research should have both knowledge and open mind less objective source off data,