Sociology and management accounting research

In the past decade British management accounting researchers have evidenced a strong interest in employing the sociological perspective in their work. This has given rise to some of the most insightful and provocative literature currently on offer in managerial accounting. There are indications that sociology is also expanding into several other branches of accounting. Against this background the paper seeks to take stock of the development of the sociological tradition in management accounting research in an attempt to understand better what is going on in its name and hopefully to enhance future research in this branch of accounting, and within the discipline generally.