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Business, Management and Accounting · Research topic

Open research questions in Accounting and Organizational Management

33 unresolved questions extracted from the limitations and future-work sections of 1,458 Accounting and Organizational Management papers in our library. Each links back to the study that raised it.

What the literature leaves open

  • the Wu, W., Gao, Y., & Liu, Y. (2024). Assessing the impact of big data analytics capability on radical innovation: is business intelligence always a path?. Journal of Manufacturing Technology Management, 35(5), 1010-1034. https://doi.org/10.1108/jmtm-12-2023- 0532 Yusof, A. and Ahmad, M. (2024). Unlocking HR’s Hidden Treasure on Innovation Capability: The Mediating Role of Knowledge Management Capacity. Information Management and 282-298.

    <b>Integrating Management Accounting and Business Analytics </b> <b>to Improve Innovation Capability</b> · 2026 · DOI

  • Enterprise Resource Planning (ERP) adoption has been extensively studied in large manufacturing and multinational enterprises; however, empirical evidence from regional automotive retail dealerships in developing economies remains scarce.

    Transformasi tata kelola keuangan berbasis enterprise resource planning: Studi kasus implementasi Sistem Kanadi pada Dealer Honda Nusantara Sakti Manado · 2026 · DOI

  • the recognizing also grounded management procedure. demonstration value of of a acknowledged, while as caseperformance the study structured a First, the study is based on a single manufacturing case in Saudi Arabia. The resulting strategy map reflects the priorities, maturity, data availability, and reporting constraints of the focal organization.

    A DEMATEL-enhanced Balanced Scorecard procedure for sustainability-aware performance management in manufacturing enterprises · 2026 · DOI

  • satisfaction, customer retention, market share, and the quality of the products produced by the company. Research shows that companies that have a strong customer orientation tend to have better organizational performance because they are able to build long-term relationships with consumers (Mio, Costantini, & Panfilo, 2022). Furthermore, the customer perspective in the Balanced Scorecard helps companies to connect marketing strategies with the overall operational performance of the organization. The integration between customer orientation and business strategy allows companies to increase the value provided to customers while strengthening the company's position in the market. Research conducted by Endrikat, Guenther, and Hoppe (2020) shows that increased customer satisfaction has a positive relationship with a company's financial performance in the long run. Therefore, the customer's perspective is one of the important components in the Balanced Scorecard that contributes to improving the performance of business units. H3: The customer's perspective in the Balanced Scorecard has a positive effect on the performance of the business unit. Internal Business Process Perspective in Balanced Scorecard The perspective of internal business processes in the Balanced Scorecard focuses on the effectiveness and efficiency of the operational processes carried out by the company in producing products or services. This perspective emphasizes the importance of optimizing production processes, quality control, and innovation in business processes to improve organizational performance. In the manufacturing industry, internal business processes have a very important role because they are directly related to production efficiency, cost control, and the quality of the products produced. Research shows that companies that are able to improve the efficiency of internal business processes tend to have higher productivity levels and are able to increase competitiveness in the global market (García-Sánchez & García-Meca, 2020). In addition, the internal business process perspective also includes innovation activities that allow companies to develop new products as well as improve the quality of existing products. Innovation in internal business processes assists companies in creating a sustainable competitive advantage and improving overall organizational performance. Research conducted by Banker, Mashruwala, and Tripathy (2021) shows that increasing the efficiency of internal business processes has a positive relationship with improving the company's operational performance. Thus, the perspective of internal business processes is one of the important factors in the framework of the Balanced Scorecard that affects the performance of business units.

    Implementation of the Balanced Scorecard in Improving Business Unit Performance in the Indonesian Manufacturing Industry · 2026 · DOI

  • The results indicate that indirect cost measurement is limited by the transaction costs that arise from asset specificity at the service level but measurement uncertainty is related with a higher likelihood of observing an indirect cost driver.

    Cost Accounting at the Service Level: An Analyis of Transaction Cost Influnces on Indirect Cost Measurment in the Cost Accounting Plans of Large US Cities · 2017 · DOI

  • While there is no consensus on what constitute the fundamentals of PMS, using content analysis, citation analysis and on the strict criteria of necessary and/or sufficient for the existence of a PMS, this paper managed to characterize the fundamentals into six categories.

    The fundamentals of performance measurement systems · 2014 · DOI

  • As reported in the literature, it seems generally agreed that the way compensations between criteria within a BSC framework are calculated remains an open issue.

    MEASURING TRADE-OFFS AMONG CRITERIA IN A BALANCED SCORECARD FRAMEWORK: POSSIBLE CONTRIBUTIONS FROM THE MULTIPLE CRITERIA DECISION ANALYSIS RESEARCH FIELD · 2013 · DOI

  • While much has been written in recent decades about management accounting change in advanced economies, little is known how management accounting systems (MAS) may be designed and used in the dynamic environment.

    CHANGES IN THE SCOPE OF MANAGEMENT ACCOUNTING SYSTEMS IN THE DYNAMIC ECONOMIC CONTEXT · 2012 · DOI

  • Several researchers have been concerned with management control, others have analyzed the specificities of SMEs, but research relating to management control in SMEs is still scarce.

    MANAGEMENT CONTROL SYSTEM IN THE CONTEXT OF SMES · 2021 · DOI

  • Implications / Recommendations: Advanced service processes, high customer requirements for quality services, and fierce competition mean that the cost information provided by traditional accounting systems is insufficient for the right decisions to be made in enterprises.

    Rachunek kosztów jakości w wybranym przedsiębiorstwie usługowym · 2020 · DOI

  • However, studies concentrating on the use of performance measurement systems within NPOs and on how they balance both internal management needs and external accountability reporting obligations within their implemented performance measurement systems are scarce.

    Accountability Reporting in Austrian Nonprofit Organizations - More than a Compliance Instrument? · 2016 · DOI

  • Although strategy has been widely adopted in the public sector, the knowledge base regarding its practices and its impacts remains scarce, particularly outside Anglo‐American countries.

    Strategic Planning and Management in Local Government in Norway: Status after Three Decades · 2016 · DOI

  • Nevertheless, research evidence from both developed and developing countries shows that most reforms achieve only mixed results, with both costs and gains and with daunting challenges, such as gaming, remaining.

    Performance Measurement and Management in the Public Sector: Some Lessons from Research Evidence · 2015 · DOI

  • Questions that remain to be investigated include whether short‐term protection comes at the expense of some longer‐term losses, and—ironically—whether effective management under such circumstances weakens over time the political case for adequate budgets.

    THE DOG THAT DIDN'T BARK: HOW PUBLIC MANAGERS HANDLE ENVIRONMENTAL SHOCKS · 2009 · DOI

  • The paper suggests that the modern frameworks have indeed addressed the underlying conceptual issues, but have rarely addressed the practicalities of measurement in ways that render them meaningful to practitioners.

    Performance measurement: from philosophy to practice · 2004 · DOI

  • Yet, despite the growing importance of this aspect of school business management, relatively little is known about factors that influence or determine the prices of these services, and how school business administrators might favorably influence the cost of purchasing such services.

    Factors Associated with Variations in School District Auditing Costs. · 1984

  • Further, there is evidence that poorly defined formulas are often accepted without sufficient questioning and, once established, grow continually more rigid and detailed.

    Budget Simulator: Computerized Program Cost Analysis And Program Budget Preparation · 1977

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33 open questions have been extracted from the limitations and future-work passages of 1,458 Accounting and Organizational Management papers in our library. Each one below links back to the study that raised it, so you can read the original claim in context.

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