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“Global” management accounting research: some reflections

Van der Stede, Wim (2017) “Global” management accounting research: some reflections. Journal of International Accounting Research, 16 (2). pp. 1-8. ISSN 1542-6297

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Identification Number: 10.2308/jiar-51678


I start with some examples of global studies that compare and contrast "remedies" to management control and corporate governance issues across borders to expose the common tenet of such studies that "uniformity" of practices or regulations is "counter-productive" given national/cultural variations across countries. However, I critically evaluate this so-called "non-uniformity" prescription by considering the costs of local or situational adaptions. This naturally links with the "homogenizing" effects of globalization, where I ponder whether globalization might actually reduce the power of comparative studies across countries or regions, or whether, regardless, there remains great benefit to be had from studying "local" practices that can be theoretically generalized. I also offer some suggestions to help strengthen the design of comparative studies to try and maximize their (conceptual, if not econometric) power.

Item Type: Article
Official URL:
Additional Information: © 2017 American Accounting Association
Divisions: Accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Sets: Departments > Accounting
Date Deposited: 09 Jan 2017 13:51
Last Modified: 20 Aug 2021 02:15

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