Presented by: Ihyaul Ulum , University of Muhammadiyah Malang

1. The History of Evidence from selected journals Presented by: Ihyaul Ulum, University of Muhammadiyah Malang RatihKusumastuti, University of Jambi Dona Primasari, Univ of JendSoedirmanPurwokerto Soft copy materi ini dapat diunduh di: http://ihyaul.staff.umm.ac.id/

2. List of topics √ √ X √ End Notes – What Next?

4. Introduction (1) • Over 20 years have now passed since the first volume ofManagement Accounting Research appeared in March 1990 (since June 2001) • This Editorial Report summarises the subjects andthemes studied, the research settings and the theories andresearch methods employed in the papers published inManagement Accounting Research. • We contrast the papers published in the first decade: Volumes 1–10; and the papers publishedin the second decade: Volumes 11–20.

5. Introduction(2); Downloads of papers in Management Accounting Research—2001–2009

6. Introduction (3) • There were 178 published papers in the first decade and 205 in the second • However, the total number of papers in the second decade(205) includes the editorials by the guest editors of special issues/sections. • However, it was not appropriate to include them in the analysis ofthe research settings, theory used and research methods • consequently, the total number ofpapers for the second decade is 196

7. Regions of origin

8. Topics studied

9. Research settings

10. Theory used

11. Research methods

12. Special issues

13. David Solomons Prize winners

14. The future (1) • In the June 2010 issue of Management AccountingResearch (Vol. 21.2) there was a Special Section on Paradigms in Accounting Research • This brought together a number of contributions from a plenary session at the2009 Annual Congress of the European Accounting Association,organised and chaired by Kari Lukka • Lukka went on to claim that the dominance of the functionalistparadigm in mainstream accounting research isleading to increasing uniformity which has serious implicationsfor future research. He pointed out that there isseemingly little acceptance of other paradigms in North America

15. The future (2) • A majority of the research published in Management Accounting Research could probably be classified as mainstream management accounting research. • But at the same time, we do not want to exclude research which is different; research which questions the mainstream; and research which adopts alternative paradigms. • We would like to see further developments in current research, both in the mainstream and non-mainstream paradigms

17. Article Selection • We identify articles between 1981 and 2000 in 10English-language journals that represent outlets inwhich management accounting research has been prominently published • We choose the 20-year period between 1981 and2000 primarily because many advances in the fieldwere born or flourished during this period. • Such asactivity-based costing (Cooper, 1987), ‘‘Japanese’management accounting (Hiromoto, 1988), ‘‘strategic’’management accounting and control (Bromwich,1990; Dent, 1990; Shank, 1989; Shank & Govindarajan,1993), and the balanced scorecard (Kaplan &Norton, 1992), among other new topics (e.g., see Johnson & Kaplan, 1987).

18. Panel A: Management accounting ‘‘market share’’

19. Panel B: ‘‘Journal share’’ of management accounting

20. Article classifications-Management accounting research topics

21. Article classifications-Management accounting research methods

22. Article classifications-Management accounting source disciplines

23. Journal characteristics-Panel A: Management accounting research topics by journal

24. Journal characteristics-Panel B: Management accounting research methods by journal

25. Journal characteristics- Panel C: Management accounting source disciplines by journal

27. Situating IAH research within accounting research

28. Timeline of Important events in IAH

29. English language accounting journals selected for review

30. Number of IAH articles: 1965–2004

31. Themes in IAH research during the Initial Period: 1965–1973

32. Themes in IAH research during the Intermediate Period: 1974–1989

33. Themes in IAH research during the Mature Period: 1990–2004

34. Themes in IAH research 1965–2004

35. End Notes – What Next? Implementasi IFRS di Indonesia Dampak Konfergensi IFRS di Indonesia Proses Konvergensi IFRS di Indonesia Kesiapan Perusahaan Di Indonesia Thd IFRS ? Pendekatan Baru (non-mainstream) di MAR Comparative Study Konvergensi IFRS (ASEAN) dan lain-lain Penggunaan Teori-teori Alternatif di MAR