Management accounting in networks – mapping the research streams
Management accounting in networks – mapping the research streams

Summary/Abstract: Management accounting used in network relations is a new challenge for accounting researchers (Hopwood, 1996; Sobańska, 2008). This paper provides a summary graphic representation (maps) of theory-consistent evidence regarding the causes and effects of management accounting in networks using mapping tech-nique proposed by Luft and Shields (2003). There were three main subareas of management accounting in networks identified by the author corresponding to three main types of relationships in networks: joint venture / strategic alliances networks, customer accounting, and supply chain / buyer-seller networks. The main aim of the paper is to analyze the linkages between research conducted so far in management ac-counting in networks and to develop a more complete and valid map of the causes and effects of man-agement accounting variables in the area of management accounting in networks. The study analyzes forty seven research papers published between 1994 and 2012 on management accounting in networks, published mainly in two leading accounting journals: „Accounting, Organizations and Society” and „Management Accounting Research”.

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