Ittner and Lurcker 整理的管理会计领域的研究内容

Abstract: This paper applies a value-based management framework to critically review
empirical research in managerial accounting. This framework enables us to place the
exceptionally diverse set of managerial accounting studies from the past several decades
into an integrated structure. Our synthesis highlights the many consistent results in prior
research, identifies remaining gaps and inconsistencies, discusses common methodological
and econometric problems, and suggests fruitful avenues for future managerial
accounting research.