Abstract

This paper aims to explore the impact of management accounting

research through a review of the literature on the issues related to
this topic; some new avenues of research are also identified. In so
doing, the paper contributes to both theory and praxis. In fact,
suggesting new areas of research it promotes research in this
field which, up to now, has been mainly focused on the
determinants of the loss of impact rather than on the nature of the
impact of management accounting research and its assessment.
Moreover, this work aims to stimulate new research focused on
tools and methods for measuring the impact of management
accounting research; such tools can be useful to funding
institutions and evaluation agencies which can be better equipped
to carry out an ex-ante and an ex-post evaluation of the impact
that management accounting research projects can have on
society