Identificando o que importa: por onde começar ao realizar pesquisas em contabilidade e controle gerencial

Autores

  • Chris Akroyd he University of Waikato, Waikato Management School, Hamilton, New Zealand

DOI:

https://doi.org/10.1590/1808-057x20269055.en

Palavras-chave:

editorial

Resumo

editorial

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Referências

Ahrens, T., & Chapman, C. S. (2006). Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society, 31(8), 819–841. https://doi.org/10.1016/j.aos.2006.03.007

Ahrens, T., & Pfister, J. A. (2026). Academic freedom as social freedom: A normative reconstruction and critique of the accounting discipline. The Accounting Review. Advance online publication. https://doi.org/10.2308/TAR-2025-0350

Akroyd, C., Dow, K. E., Drake, A., & Wong, J. (2023). The new management accounting ecosystem: A retrospective view and path to the future. Advances in Management Accounting, 35, 1–18. https://doi.org/10.1108/S1474-787120230000035001

Akroyd, C., & Kober, R. (2020). Imprinting founders’ blueprints on management control systems. Management Accounting Research, 48, 100674. https://doi.org/10.1016/j.mar.2019.07.002

Akroyd, C., & Maguire, W. (2011). The roles of management control in a product development setting. Qualitative Research in Accounting & Management, 8(3), 212–237. https://doi.org/10.1108/11766091111162061

Frezatti, F. (2024). The problem of finding a problem to call your own. Revista Contabilidade & Finanças, 35(94), e9045. https://doi.org/10.1590/1808-057x20249045.en

Garfinkel, H. (2006). Seeing sociologically: The routine grounds of social action. Paradigm Publishers.

Lukka, K., & Modell, S. (2010). Validation in interpretive management accounting research. Accounting, Organizations and Society, 35(4), 462–477. https://doi.org/10.1016/j.aos.2009.10.004

Lukka, K., & Vinnari, E. (2014). Domain theory and method theory in management accounting research. Accounting, Auditing & Accountability Journal, 27(8), 1308–1338. https://doi.org/10.1108/AAAJ-03-2013-1265

Malmi, T., & Granlund, M. (2009). In search of management accounting theory. European Accounting Review, 18(3), 597–620. https://doi.org/10.1080/09638180902863779

Publicado

2026-10-26

Edição

Seção

Editorial

Como Citar

Akroyd, C. (2026). Identificando o que importa: por onde começar ao realizar pesquisas em contabilidade e controle gerencial. Revista Contabilidade & Finanças, 37(102). https://doi.org/10.1590/1808-057x20269055.en