International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Methodological Stagnation or Pluralism? A Structured Literature Review of Data–Theory Confrontation in Six Decades of Management Accounting Research

Articles in Press

Document Type : Original Article

Authors
Mehrdad SadrAra
Seyed Mohammad Moshashaei
Assistant Professor, Department of Accounting, Faculty of Management & Economics, University of Guilan, Iran
10.22034/ijfma.2026.78580.2268
Abstract
Management accounting plays a vital role in organizations by designing and utilizing financial and nonfinancial information to support internal decision-making and strategic objectives. This study examines the evolution of management accounting research, focusing on methodological shifts through the lens of data–theory confrontation, and assesses whether the field has kept pace with theoretical and empirical advancements.
The study employed archival research to evaluate trends in research methodologies, particularly how data and theory interact in shaping management accounting scholarship.
The analysis revealed that management accounting research has not significantly evolved from a data–theory confrontation perspective. Studies continue to prioritize data-derived results over theoretical testing, largely due to the field’s foundational role in organizational economic decision-making. Interestingly, while management accounting research no longer strictly adheres to a positivist paradigm, it has shifted toward alternative approaches, including critical theory and functionalism.
This study enriches the accounting literature by offering a systematic examination of methodological evolution in management accounting research, particularly through the lens of data–theory confrontation. It reveals a persistent reliance on data-centric approaches at the expense of theoretical rigor, despite the field’s shift away from positivism toward critical and functionalist paradigms. By synthesizing five decades of research, the paper not only underscores the methodological stagnation in the discipline but also challenges scholars to bridge the gap between empirical findings and theoretical advancement. The insights call for a more balanced integration of theory-driven inquiry in future studies, advocating for methodological pluralism to align management accounting research with the complex, dynamic needs of modern organizations.
Keywords
Management Accounting, Research Methodology, Data&ndash
Theory Confrontation, Epistemological Change, Structured Literature Review, Methodological Pluralism, Theoretical Stagnation
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International Journal of Finance & Managerial Accounting

Articles in Press, Accepted Manuscript
Available Online from 09 June 2026