Frontiers of Management Accounting Research

This paper examines future directions for MAR. Emphasis is given to promoting efforts that will identify relatively unexplored areas that could make a substantive contribution to knowledge. Specifically, we are interested in research topics that would be of high prority to general managers, management accountants, and management accounting researchers. We believe that the interaction and interests of these stakeholders has increased substantially in recent years, and the potential for producing research of mutual interest is very high. To maximize their contribution, however, researchers must make careful initial choices that match areas of high general interest with those that exploit their core academic competencies.