Management And Accounting Web

Framework For Ph.D. Study of Management Accounting

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Advice for Accounting Ph.D. Students and New Faculty Main Page

Citation: Martin, J. R. Not dated. Framework for Ph.D. study of management accounting. Management And Accounting Web.

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.

Framework for Ph.D. study of management accounting

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,

Decision Theory,

Expectancy theory,

Feminist theory,

Path Goal Theory,

Rational Bureaucratic organization theory,

Structuration theory,

Theory of Management Accounting,

Transaction cost economic theory, and

Theory of ABC implementation.

See the theory topic for other theories.

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. A good place to start is the Journal of Management Accounting Research. Then see the Journal Bibliographies page for many other research journals including The Accounting Review and the Journal of Accounting Research.