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1、HandbookofManagementAccountingResearchEditedbyChristopherS.Chapman,AnthonyG.HopwoodandMichaelD.Shieldsr2007ElsevierLtd.AllrightsreservedManagementAccounting:ABibliographicStudy1232JamesW.Hesford,Sung-Han(Sam)Lee,WimA.VanderStedeandS.MarkYoung1SchoolofHotelAdministration,CornellUniversity,USA2L
2、eventhalSchoolofAccounting,UniversityofSouthernCalifornia,USA3LondonSchoolofEconomics,UKAbstract:The20-yearperiodfrom1981to2000wasaperiodofchangeforthefieldofman-agementaccounting.Duringthisperiodnewtopicswereinvestigated,newjournalscameintoexistence,anddifferentresearchmethodswereemphasized.Th
3、ischapterhastwoparts.Thefirstpartchartsthefield.Todothiswesplitthe20-yearperiodintotwodecadesandthencomparethekindsoftopicsstudied,theresearchmethodsused,andthesourcedisciplinesemployedacross10journalsinaccountingandbetweendecades.Thesecondpartfocusesonthecommunityofaccountingscholars,analyzingc
4、itationsandsocialnetworkmeasuresthatrevealthelinksbetween,andinfluenceof,individualsinmanagementaccountingresearch.1.IntroductionandOverviewthisexaminationistwofold,whichwelabel‘‘chartingThefieldofmanagementaccountingresearchhasthefield’’and‘‘analyzingthecommunity.’’expandedsincetheearly1980sduet
5、otheemergenceWechartthefieldbyshowingthe‘‘marketshare’’ofnewtopicstoinvestigate(Johnson&Kaplan,ofmanagementaccountingasasubfieldwithinac-1987;Kaplan,1983,1993;Young&Selto,1991),thecounting,aswellasthe‘‘journalshare’’ofeachoftheintroductionofnewjournalsfocusingexclusivelyon10journalsintermsofthen
6、umberofmanagementpublishingmanagementaccountingresearch,andtheaccountingarticlestheypublish.Wedothisforthecallsthatexaminemanagementaccountingphenom-entire20-yearperiod,aswellasbydecade(1981–1990enafrommultipledisciplinaryperspectives(Baiman,vs.1991–2000)toshowchangesovertime.Wefind1982,1990;Co
7、oper,1983;Covaleskietal.,1996;that28%ofallaccountingarticlesinthe10journalsHopwood,1978a,1978b,1979,1983;Macintosh&Scapens,1990)usingmultiplemethods(Kaplan,duringourstudyperiodareintheareaofmanage-1984,1986).Accordingly,webelieveitisuse
