Trends in Management Accounting Research Methodologies
Bernabé Escobar Pérez
Antonio Lobo Gallardo
This paper provides an extensive literature review of Management Accounting and Information Systems Research with the aim of analysing the evolution of the principal topics studied by researchers, the theoretical approaches applied and the research methods utilised. In this way, given its growing importance, we have generated a comparative study of the qualitative research methods used in this area, including case studies, ethnographic studies and the use of Grounded Theory. It can be concluded from the results obtained that there has been a trend change in terms of research methods used by management accounting researchers, with a greater use of qualitative research methods, especially case studies.
management accounting, qualitative research methods, case studies.
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