دانلود رایگان مقاله بهره برداری از تغییرات قانونی برای تحقیق در حسابداری مدیریت

Abstract

This paper describes recent regulatory changes in the European Union to illustrate opportunities for research in management accounting. Issues are whether a regulation is effective in achieving its objective, how it affects the organizational design and decision making in firms, and what additional data become available. I particularly consider the areas of management compensation, risk management, performance measures, non-financial information, the influence of financial reporting, and accountability.

4. Conclusions

This commentary seeks to highlight opportunities for research in management accounting that result from changes in regulation broadly defined, using the example of regulatory activities in the European Union. I discuss some initiatives and reforms that constrain management compensation, require risk management, the reporting of performance measures including financial and non-financial information, the influence of financial reporting on management accounting, and accountability. For each of 12 See, e.g., Angelkort and Weißenberger (2011). 13 This development is not specific to managers. Consider auditing, consulting, medical doctors, and other areas. these initiatives, I note some (in my personal view) interesting and under-explored research questions. Some of these research questions are more apt for theory work, others for empirical studies. Many of these regulatory changes come along with disclosure and transparency requirements, thus providing new data that can be used in empirical studies. Moreover, positing that a change in regulation is an exogenous event, it allows to better test causality rather than to merely document associations between variables of interest. Aninterestingquestion– thatismore oftenaskedinthefinancial accounting area – is whether management accounting research can inform regulators and standard setters or takes their decisions as given and analyzes them ex post. Unfortunately, it appears that research findings does not seem to have had a strong impact on the regulation of corporate governance. More research in the area may increase its impact, though. On a final note, presuming that regulators and standard setters do not usually reduce their activities, there are, and will be, plenty of research opportunities. It is therefore unlikely that management accounting research driven by regulatory changes will dry up in the future.