Volume one of the Handbook of Management Accounting Research series 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 bulk of the first volume then draws together a series of contributions that analyze the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. 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 of the Handbook of Management Accounting Research series 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.