This chapter reviews recent developments in the positivistic approach to management accounting research. The debate around the unsatisfactory sate of empirical positivistic management accounting research has resulted in offering various future solutions and directions for the theorization of management accounting research, including the sole reliance on economics-based theory, the diverse use of wide range of theories from different disciplines, importing theories from other disciplines or building unique management accounting theories.
Kholeif, A. (2011). The Positivistic Approach to Management Accounting: Recent Developments and Future Directions. In M. Abdel-Kader (Ed.), Review of Management Accounting Research (pp. 523-542). Palgrave. https://doi.org/10.1057/9780230353275