Resumen

MAJOR, Maria João. Reflection on the development of Management Accounting Research. Rev. Portuguesa e Brasileira de Gestão [online]. 2009, vol.8, n.1, pp.43-50. ISSN 1645-4464.

Management accounting has been described as a rich and diversified field for researchers, despite the antagonism between North American and Europeans accounting research these days. This paper aims to present a reflection of the development of management accounting research, and to discuss the main theoretical paradigms that are behind accounting research in USA and Europe. This paper ends with the conclusion that theoretical triangulation can be an effective way of enhancing dialogue between North American and European accounting researchers.

Palabras clave : Management Accounting Research; Theoretical Perspectives; Future Trends in Management Accounting.

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