In management accounting research, one technique to make knowledge contribution is to explore and inject knowledge from various disciplines to accounting literature. For example, we can combine variables in psychology and social science literature with accounting variables in a particular context. Although, the variables may not be new or have limited significance in their own discipline, significant contribution can be made when across-disciplines are connected.
Another technique to make knowledge contribution is to connecting accounting theoretical knowledge based on accounting practice. Accounting academic study should be able to assist daily-used accounting practice. Accounting academics may go into the field and find the problems/weakness/challenges/difficulties of the actual accounting practices. Contribution can be made if accounting researchers could find solutions to those problems.
Hi Alex,
ReplyDeleteA really interesting blog! I like what you said about injecting knowledge from other disciplines in making a contribution to the literature. I noticed you used sociology and psychology in relation to management accounting, which is interesting as those two fields are also highly prominent in marketing. I am actually using Bourdieu's Theory of Practice (sociology) as the foundation for my project. Do you draw on any theories outside accounting with your current study? I hope it is coming along well :)
Ben
Hi Ben,
ReplyDeleteEverything goes well so far. Just too many writings……how about you? I am very glad that you like it. Yeah, accounting and marketing are both non-science disciplines. They are artificially created by people, therefore, it makes sense that we have to borrow knowledge from other more science-related disciplines. Bourdieu’s Theory is pervasive in social science. Management accounting people always draw Actor-network Theory (sociology), Transaction Cost Economics Theory (economics) and Behavioural Theory (psychology). Have a good weekend and see you next week in class.