Volume one of the "Handbooks of Management Accounting Research" sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting.
Special pricing available if purchased as a set with Volume 2.
*Documents the scholarly management accounting literature
*Publishing both in print, and online through Science Direct
*International in scope

Management accounting (MA) practices support a variety of organizational activities, including the design of incentive contracts, the allocation of resources, and the legitimization of power. Much research has focused on the role of MA in providing information for individuals to solve problems, formulate judgments, and make decisions. Psychology Models of Management Accounting analyzes the contributions of psychology-based research to explaining patterns in individuals' MA-related decision-making. Psychology Models of Management Accounting reviews in detail the following four main themes: 1. framing and reference points 2. individuals' valuation of non-monetary (social) payoffs 3. subjective decision models 4. limitations on learning These four themes have been investigated extensively in the MA literature, yielding results that appear robust across specific MA decisions, decision makers, and settings. In addition, Psychology Models of Management Accounting examines two additional themes that have emerged in this literature as recurring, but not always predicted, observations with important implications for future research - the limited heterogeneity of subjective decision models and whether subjective decisions are deliberative or intuitive (automatic or gut-feel).

Volume one sets the context for all three volumes in the series. Volume two provides insights into research on different management accounting practices. This third and final volume features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.
* Includes key topics such as performance measurement, balanced scorecard, incentives abd compensation schemes.
* Covers management accounting research on a global scale.