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Framework For Ph.D. Study of Management Accounting Note by James R. Martin |
What should Ph.D. students do to prepare for field or preliminary exams on management accounting? The graphic illustration below provides a general framework for study.

1. The first area for study is management accounting practice. To understand management accounting research, one must understand management accounting and management and accounting issues. Most of the topics on MAAW are relevant. My summary of ten issues is one place to begin, but there are many other issues.
2. The second area for study relates to the various research methods. The Buckley, Buckley and Chiang monograph is useful in this area in addition to the research methods course materials. My summary might be helpful as a review (Summary) , particularly the graphic illustration (Framework Graphic).
3. The third area relates to the various theories and approaches such as:
Agency theory,
Analytic hierarchy process,
Attribution theory,
Contingency theory,
Controllability theory,
Expectancy theory,
Feminist theory,
Rational Bureaucratic organization theory,
Structuration theory,
Transaction cost economic theory, and the
Theory of ABC implementation.
See the theory topic below.
4. The fourth area involves combining the issues with the
research methods, theories and
approaches to identify questions that can be addressed.
5. The last area for study is the large body of previous
research work in management accounting,
how these researchers have developed their studies and
the results they have obtained.