INTRODUCTION

Abstract

This volume of Advances in Management Accounting (AIMA) begins with a paper by Jacob G. Birnberg. This thought-provoking article is based on the author’s keynote address delivered at the First AIMA Conference on Management Accounting Research: New Paradigms and Methodologies which was held in Monterey, California, May 15–16, 2003. As the title of the paper indicates, it is about expanding management accounting research frontiers in the next decade. According to Birnberg, the management accounting research cycle has been one of importing new ideas from other disciplines followed by a period of introspection when the new ideas are integrated into the fabric of management accounting research and practice. This prominent scholar claims there are good reasons to believe that management accounting is again at the point where it should look outside its own research domain for new ideas. His paper proposes several areas where management accounting researchers may find new, interesting and productive research. Within these areas a variety of specific research topics are suggested and potential research questions are raised.

Citation

Epstein, M.J. and Lee, J.Y. (2004), "INTRODUCTION", Advances in Management Accounting (Advances in Management Accounting, Vol. 13), Emerald Group Publishing Limited, Leeds, pp. XV-XVIII. https://doi.org/10.1016/S1474-7871(04)13015-3