A review of the 25 years preceding studies in management accounting and control interactionist

This article provides a review of managerialist studies in management accounting, as presented in leading accounting journals within 1990-2014. The review covers both interventionist and non-interventionist studies in which at least one of the aims is to directly support or help organizational decision-making and control. Non-interventionist research reviewed is descriptive or conceptual in nature, or develops models, algorithms or frameworks of managerial relevance. Interventionist research reviewed covers both traditional action research as well as studies applying constructive research approach. Contribution of various strands of managerialist research is assessed and the potential of this kind of research in management accounting for the future is discussed. This review can increase the chance of publishing papers in valid journals