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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Lasyoud, Alhashmi Aboubaker
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Management Accounting Research Lasyoud, Alhashmi Aboubaker; Awopetu, Lawrence
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1351

Abstract

It is this paper’s objective to determine the concerns related to theories and methodologies that underpin the study of management accounting. The literature on management accounting includes various theories and methodologies followed by many researchers in this field of research. A review is done on prominent theories used by the management accounting field. The paper presents the frameworks utilized to classify these theories. Each theory is explained and its related criticism is presented to highlight the applicability of these theories in providing the required results when used as a base for research methodology in management accounting. The paper also reviews frameworks followed by previous studies on accounting research including Burrell and Morgan’s (1979) framework and Laughlin’s (1995) Middle-Range Thinking Approach. Although the framework by Burrell and Morgan is widely used for the classification of theories, some scholars criticized this framework. The framework developed by Laughlin (1995) is beneficial for categorizing accounting research and selecting a proper methodology for research studies in accounting. Even though Laughlin’s Middle-Range Thinking Approach has better practicality compared to the framework of Burrell and Morgan, the researchers found a limitation in his framework.
Is Traditional Management Accounting Still in Use? Contemporary Issues Alsharari, Nizar Mohammad; Lasyoud, Alhashmi Aboubaker
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.14153

Abstract

This paper aims to review the relevant literature on the role of management accounting in organizational management. It also compares traditional and new or strategic management accounting and their limitations. It focused on the role of management accounting in the constitution of organizations and the ways in which management accounting systems as structures of intentionality both shape and are shaped by shared norms and understandings. The findings help to understand the concerns of the current mainstream in management accounting literature. In fact, the findings cohere with Hopwood and Scapens and their followers in the sense that management accounting is not a static phenomenon but one that changes over time to reflect new forms and practices. It was also found that management accounting is part and parcel of organizational change. By reviewing a subset of the studies on accounting history published during the period 1980 - 2018, this paper updates accounting history literature by focusing on management accounting research. The paper also contributes to the existing literature by presenting the discussions of management accounting and organizational change. However, other studies can consider this paper as starting point to examine other areas of accounting such as financial accounting.
Does Cultural Pluralism Matter? Views from Experts Involved in the Production of Accounting Textbooks Irsyadillah, Irsyadillah; Raihani, Raihani; Zulfadhli, Zulfadhli; Lasyoud, Alhashmi Aboubaker
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.32700

Abstract

Objective The paper seeks to evaluate the perceptions and attitudes of individuals involved in the production of accounting textbooks about providing cultural pluralism in the textbooks.Methodology This paper used semi-structured interviews with key actors of accounting textbook production, including translators, independent reviewers, adaptors, authors and commissioning editors. With one exception, all interviewees are also academics at universities.Results The paper finds that accounting textbooks are cultural and political artifacts that reflect the the cultural, political, and ideological viewpoints of the powerful groups in the world. In other words, the textbook contents are the results of power domination. They have used accounting textbooks as powerful educational media to homogenise cultural and ethical values of accounting and accounting education to be solely based on Anglo-American capitalism. This has greatly affected the professionals involved in the textbook production. Therefore, it is not an urgent matter for them to incorporate diversity of perspectives into accounting textbooks used in Indonesia.Novelty/Originality Although accounting research has explored the issues of accounting textbooks, such as the readability, price, selection, and use, studies that consider the political and cultural role of accounting textbooks especially from the perspective of individual involved in the textbook production are still scant. In particular, there is no research in Indonesia that presents the views of people who produce accounting textbooks regarding the content of their textbooks.
Co-Authors Alsharari, Nizar Mohammad Awopetu, Lawrence Irsyadillah Irsyadillah Raihani Raihani Zulfadhli Zulfadhli