Volume one sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline
and as a practice in three broad geographic settings. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting.
Volume two consists of two groups of chapters. The first draw together research that has focused on particular management accounting practices. The second set synthesizes contributions to the literature that have been focused within particular organizational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world.
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