Pick, mix or match? A discussion of theories for management accounting research

This paper presents a review on applications of four types of theories for management accounting (MA) research (contingency theory, agency theory, sociological theories and psychological theories) and comments on prospects of combining multiple theories in future MA research. Based on a review of studies that adopted the four types of theories, the authors argue that multiple theories can be applied jointly in future research to enrich our understandings on MA practices from multiple perspectives. However, theories should maintain their distinctiveness in their applications. Blending multiple theories into a single all-purpose theory can be counterproductive due to loss of explanatory power.

The social construction of leadership education

Most leadership theories assume that leadership is a quality of leaders (e.g., trait theory), or a response to environments (e.g., situational theory), or a combination of both (e.g., contingency theory). In all these approaches leadership is something knowable and definite. However, after years of research there is no agreed definition of what leadership is or any universal agreement about who might be regarded a leader. This paper outlines an alternative approach in which leadership is a contested construct and describes two engaging teaching techniques that align pedagogic approach with the underlying theory. In doing so this paper makes a case for the adoption of socially-constructed theories in leadership education