文章基本信息

标题：MANAGEMENT CONTROL SYSTEMS’ LITERATURE DEVELOPMENT: THEORETICAL APPROACHES AND CRITIQUES WITHIN THE FUNCTIONALIST PARADIGM
其他标题：MANAGEMENT CONTROL SYSTEMS’ LITERATURE DEVELOPMENT: THEORETICAL APPROACHES AND CRITIQUES WITHIN THE FUNCTIONALIST PARADIGM
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作者：Marcela Porporato
期刊名称：Revista Universo Contábil
印刷版ISSN：1809-3337
出版年度：2011
卷号：7
期号：2
页码：146-173
语种：English
出版社：Universidade Regional de Blumenau (FURB)
摘要：This paper draws a simplified map of the evolution and current state of the theories and frameworks behind management accounting within the functionalist paradigm (PUXTY, 1993) as an aid for researchers and advanced business students. The study summarily presents the paradigms recognized in management accounting as a way to provide a better perspective of the field to novice researchers. Within the functionalist paradigm the evolution of management accounting literature is documented. The historical analysis, framed as a timeline, organizes the diverse research that has dominated the field since the beginning of 1900s in clusters around a certain theory or framework. The ten frameworks identified are: 1) conventional wisdom; 2) mathematical modeling; 3) systems; 4) Anthony’s framework; 5) behavioral; 6) human information processing; 7) transaction costs; 8) agency theory; 9) contingency theory; and 10) strategic. The transition from one cluster of theory or framework to another is explained by critiques; however, some theories and frameworks evolved naturally into others without the need of a critique.
关键词：management control systems; literature review; theories; critiques; paradigms