# I. Introduction n recent decades, the subject of management accounting has been created in universities as a social science, increasing the credibility and status of this field of knowledge (Baldvinsdottir, Mitchell and Norreklit, 2010).At first, this status led to a growth of research in the fieldof management accounting Larcker, 2001 and2002;Zimmerman, 2001;Hopwood, 2002;Lukka and Mouritsen, 2002;Luft and Shields, 2002;Chapman, Hopwood and Shields, 2007;Malmi and Granlund, 2009;Vaivio and Sirén, 2010;Modell, 2010;Lukka, 2010), but a decrease in publications has been observed over the last decade (Bonner et al., 2006;Hesford et al., 2007;Merchant, 2010;Lunkes et al., 2012). Despite this initial growth and its importance, management accounting has been losing ground in academia and in the research world (Lukka, 2010;Merchant, 2008.According to the literature, publications, mainly in the United States, have been losing ground to other accounting areas, such as financial accounting. This phenomenon is affecting the participation of professors from the management area in graduate programs and in the training new doctorates in management accounting. Additionally, Merchant (2010) reported that considered a study and how studies should be developed. Thus, management accounting has been weakened, and the possibility of a study being accepted for publication in major accounting journals in the United States is lower than for other areas. This phenomenon has led to publications on management accounting being rare in these publications, due to the migration of researchers, in addition to a lack of attraction of new doctoral students to management accounting areas. This scenario has caused non-financial subjects to be removed from the curricula of U.S. accounting programs, and the professors of financial areas are thus becoming the vast majority. Several studies have been conducted to analyze the level of publications in management accounting in Brazil (Oliveira, 2002;, in the United States (Bonner et al., 2006;Hesfort et al., 2007) and in Spain (Pérez et al., 2005;Lunkes et al., 2012). Although, as stated, management accounting suffers from restrictions and is losing ground in the United States, Hopwood (2008) reported that this phenomenon did not occur in European and South American countries because of the proportionately greater number of papers in management being presented at conferences and workshops in those regions, as well as several conferences in management accounting and (high-quality) journals that publish research on all types of accounting (Merchant, 2010). Aiming to confirm such claims, the research problem of this study was to determine what is the level of publication and training of doctorates in management accounting in Brazil. Brazil was selected for this study due to the attention that the country has been receiving on the world stage as an emerging economy. Brazil's GDP grew by 7.5% in 2010, occupying eighth place in the world rankings, although, at some point, the country was in sixth place in the world ranking (The Economist, 2013). To achieve the objective of the study, which was to analyze the scientific production and training of doctorates in management accounting in Brazil, the paper encompasses, in addition to this introduction, an exposition of the origins and development of management accounting and of studies related to I scientific production and the training of doctorates in management accounting. The third section describes the methodological procedures used in this study. In the fourth section, the results of the research are presented, and the fifth section includesa discussion and the conclusions of the work. # II. Literature Review a) Origins and Development of Managerial Accounting Since 1960, management accounting has emerged and established itself as a social science (Ryan, Scapens and Theobald, 2002). In general, this process occurred due to an emphasis on empiricism and positivism (Zimmerman, 1979;Watts and Zimmerman, 1979), together with the growth of case and field studies in Europe (Panozzo, 1997;Drury and Tayles, 2005) and the establishment of this field as an academic subject (Baldvinsdottir, Mitchell and Norreklit, 2010). During the initial stages of its implementation, management accounting was strongly grounded in economic theories, although this scope has constantly expanded with the inclusion of social sciences, such as sociology, psychology and organizational studies, in addition to mathematical analysis and philosophy. These interdisciplinary developments have aided the implementation and expansion in scope of management accounting and primarily have afforded it academic and professional credibility (Baldvinsdottir, According to Merchant (2010), a smaller proportion of works is published on management accounting compared to other areas. Hopwood (2007 and) also showed concern with the narrowing of perspectives and careers related to research in management accounting. The consequences of this, according to Merchant (2010), are that non-financial subjects are being removed from the curricula of U.S. accounting programs, and professors in financial areas are becoming the vast majority. Moreover, new doctoral students are not being attracted to management accounting areas, which could create an imbalance in the training of doctorates in accounting. # b) Previous Studies Aiming to assess in the literature the scientific production and training of doctorates, studies related to this research subject are described below. process was used to select articles on accounting, and a literature review was used to examine these articles. The methodological procedures used are explained below. # a) Structured Process to Construct a Theoretical Framework The structured process for the selection and analysis of bibliographic references was divided into three phases: choice of databases, selection of articles and systemic analysis (Rosa, Ensslin and Ensslin, 2009). The first phase grounded the choice of the database; the second obtained a portfolio of articles from a set of pre-determined parameters for the selection of items aligned with the theme (use of keywords, screening of title, abstract and full text, respectively) and that are scientifically recognized (based on the number of citations); and finally, the third stage consisted of the systemic bibliometric analysis of the portfolio of articles. Based on this structure, articles aligned with the theme of scientific production and doctorates in management accounting were selected. To obtain the selected articles, the phases and stages were conducted sequentially. The ISI -International Statistical Institute, SCOPUS and SCIELLO databases were used. The keywords used were "scientific production" and "accounting doctors" and their combinations. In the ISI, articles were selected using these keywords and considering the areas of business, finance, management and economics. In SCOPUS and SCIELLO, the keywords were used when considering multidisciplinary areas. # b) Procedure for the Selection and Analysis of Research Data To generate a discussion considering the Brazilian context, studies were conducted in the major journals on accounting and in graduate programs in accounting, mainly from the perspective of management accounting. To analyze this problem, from the viewpoint of research in Brazil, publications on management accounting in leading accounting journals, according to Qualis (Capes), were identified and analyzed. In addition, the training of new doctorates in accounting by the main higher education institutions (University of São Paulo [Universidade de São Paulo -USP], University of Brasília [Universidade de Brasília -UnB] and Regional University of Blumenau [Universidade Regional de Blumenau -FURB]) was also analyzed. One limitation of the analysis of accounting journals is worth mentioning here. That is, at the same time that it indicates the profile of research in specific journals, it also stratifies the population of articles # Global Journal of Management and Business Research Volume XIV Issue II Version I Year ( ) # III. Research Methodology This study was characterized as descriptive regarding its objectives (Richardson, 2008). A structured because articles on management accounting can also be found in journals from related fields, such as administration, management and production engineering. In this article, we chose to conduct the analysis considering specificity. Thus, for the selection of journals, the term "contabilidade" or "contábil" (both translated as "accounting") was considered,as well as these terms' inclusion in Qualis from Capes (Coordenação de Aperfeiçoamento de Pessoal de Nível Superior-Brazilian Federal Agency for Support and Evaluation of Graduate Education), considering the publications with the best classifications, namely,A1, A2 and B1. The choice of Qualiswas due to its wide spread use in the classification of studies in Brazil, including for evaluating graduate programs in the country, and the impossibility of using another database. Moreover, the accounting field has no journals with A1 classification nor any journals indexed in ISI or JCR. For the selection of articles, a period of 13 As for the selection of doctorates in accounting, this study included the theses from the "theses" database of the Ministry of Education and Graduate Programs in Accounting in Brazil. All of the programs in the country under the name "accounting" were considered. Data were collected between January and February 2014. To classify the accounting publications and theses, this study was based on the divisions provided by Brown and Gardner (1985a), Brown and Gardner (1985b), Brown et al. (1987), Shields (1997) IV. # Presentation of Results For a discussion from the perspective of scientific production and training of doctorates in accounting in Brazil, this material will be contextualized with an analysis of publications in major accounting journals and the training of new doctorates in accounting. # a) Publication of Studies in Accounting Journals For the analysis of publications in accounting, six Brazilian journals were selected as indicated in the Methodology section. The results showed that Brazilian accounting journals exhibited an average publication of articles in management accounting for approximately 29.5%. On the one hand, this percentage is similar to the 28% reported by Hesford et al. (2007) Plot 1 : Numbers of articles published in the main accounting journals turning point, generating an opposite behavior to that of financial accounting, which displayed a rapid growth, with the decrease in publications in management accounting. This phenomenon should be monitored in the coming years to analyze whether the seasonality in the levels of publication will be maintained or whether we are in reality moving toward the same situation as that of the United States (Bonner et al., 2006) and Spain (Lunkes et al., 2012), which have low levels of publication in management accounting. Another factor worth noting is the low number of publications on the topics of auditing, taxation and systems, which throughout the period analyzed was significantly lower than the levels of publication on financial and management accounting and other areas. There has also been considerable publication in Brazil in the field of accounting education, which explains the number of publications in the "others" category. # b) Training of Doctorates in Managerial Accounting Doctoral education in accounting in Brazil grew in 2008-2012, with an average of approximately 20 new doctorates per year. Plot 2 shows the training of new doctors in financial accounting, management accounting, systems, tax, auditing and others, by major accounting programs in the country from which doctors graduated during the period covered by the study. # Plot 2 : Number of doctors who graduated from major branches of accounting The results showed that the training of doctors in financial accounting was higher than that in management accounting and that the proportion of doctors in financial accounting has been growing in recent years, compared to management accounting. This finding corroborates the study by Lunkes et al. (2012) conducted in Spain, in which training in financial accounting was far greater than training in management accounting. This finding indicates that the aspects related to the lack of publication and low training of doctorates in management accounting in Spain were slightly more pronounced compared to Brazil. Overall, Brazil's problem is the low training of doctorates in all branches of accounting. # V. Discussion and Conclusions The objective of this study was achieved with the classification of publications in management accounting in major accounting journals (Plot 1), and the number of doctors in accounting (Plot 2). The results concerning the number of publications in management accounting corroborated the findings of Hesford et al. (2007), who conducted a study of ten major English-language accounting journals. However, comparing the findings of this study with those of Lunkes et Some of the explanations highlighted in the literature for the decrease in the number of publications include the following: the lack of depth (Ittner and Larcker, 2001;Hopwood, 2002;Mourisen and Lukka, 2002); the lack of creativity among researchers in management accounting (Zimmerman, 2001); and the lack of data (Ittner and Larcker, 2001;Pérez et al., 2005;Hopwood 2008, andMerchant, 2010). Other causes include excessive focus on describing management practices through case studies and surveys (Zimmerman, 2001;Ittner and Larcker, 2001;Gendron, 2007) and the diversity of conceptual sources (Ittner and Larcker, 2001;Luft and Shieds 2002), which includes the lack of hypotheses (Zimmerman, 2001;Lukka and Mourisen, 2002). These factors, coupled with the new accounting standards in Brazil, which have naturally resulted in increased production in financial accounting, might lead to a narrowing of research in management accounting. This trend is a possible sign of a future decline and of a lack of publications in management accounting. At this point, it is believed that studies in management accounting should not be evaluated using the same evaluation systems as in other areas of accounting, in terms of the methods and forms of presentation. For example, the U.S. model requires a large number of data for new and emerging issues (MERCHANT, 2010), which makes research in management accounting practically unfeasible because management databases must be constructed, and this construction requires funding sources, which are scarce. One must consider that management accounting must produce its own data, thus making research difficult and costly ( This history shows that of the eight doctoral programs in accounting, seven were created in recent years. These results show that the training of new doctorates in accounting in Brazil has much room for growth and improvement compared to the United States, with 7,531 doctors in 2011 and Spain with 549 doctors in 2010. Moreover, the training of doctors in accounting is low overall, in addition to being concentrated in the field of financial accounting in recent years. Notable is the training of doctorates in other areas of accounting, mainly related to the field of education and teaching. On this particular point, the results were not conclusive because the training of doctorates in management accounting in Brazil has shown consistent growth, which can also be observed in other areas. Recommendations for future studies include the possibility of expanding research to the identification and analysis of scientific production and the training of doctorates in other accounting branches (auditing, tax accounting and systems), which exhibited low results. Additionally, the inclusion of other databases, such as ISI, SciELO, Dialnet and Latindex, among others, could increase the possibility of inclusion in Brazilian and U.K. journals, among other possibilities. Finally, conducting research into the publication and training of new doctorates in accounting in other countries is another possibility for future research. # Global Journal of Management and Business Research Volume XIV Issue II Version I Year ( ) D ![Brazil) from 1998 to 2003.Additionally, Mendonça, Riccio and Sakata (2009) analyzed the temporal evolution of scientific production in accounting in Brazil and the relationship between the normative and positivist approaches. The EnANPAD Proceedings were analyzed over the period from 1996 to 2005. Along the same line of research, Beuren, Schlindwein and Pasqual (2007) studied the profiles of research in controllership in papers published in the proceedings of the EnANPAD and of the USP Conference on Controllership and Accounting (Brazil) in the period of 2001-2006. An article by Valacich et al. (2006) analyzed the proportions of articles published in the best journals by business schools in 1994-2003. Engwall (1998) analyzed the French authors who published in international management journals, their geographical origins and the orientations of these authorships. The top15journals in the field of management were analyzed during the period of 1981-1992. Hesford and Potter (2010) conducted an analysis of accounting articles published in Cornell Hospitality Quarterly. Additionally, Alcouffe, Berlande and Levant (2008) studied the process of actor-network building over time, using the Georges Perrin Method (GPM) and Activity-Based Costing (ABC)strategy, through a survey of the accounting, manufacturing (production) and management literature. Tahai and Meyer (1999) analyzed 23,637 references from scholarly journals cited in 1,275 articles published in 17 management journals during 1993 and 1994.](image-2.png "") ![years was considered (2001 to 2013). Six Brazilian journals were selected: Revista de Contabilidade & Finanças (Accounting & Finance Journal), Revista de Contabilidade Vista & Revista (Journal of Viewed and Reviewed Accounting), RevistaUniversoContábil (Journal of Universal Accounting), RevistaContemporânea de Contabilidade (Journal of Contemporary Accounting), Revista de Contabilidade e Organizações (Journal of Accounting and Organizations) and Revista eAdministração e Contabilidade da Unisinos-Base (Journal and Administration and Accounting of Unisinos -Base).](image-3.png "") Additionally, one can mention other works, suchas Carvalho et al. (2010), who conducted a study tocharacterize the contributions of organizational life-cycletheories to research on management accounting. Tothis end, the authors developed a bibliometric studyusing the ProQuest®database that reviewed 22 otherstudies. Nascimento, Junqueira and Martins (2010)conducted a bibliometric and content analysis of worksEstudos/Fipecafi(Study Notes/ Fipecafi) -C.E.,from the Conference of the National Association ofEnfoqueReflexãoContábil(Focus:AccountingGraduate Programs in Accounting (Congresso daReflections)-ERC and Contabilidade Vista e RevistaAssociaçãoNacionaldosProgramasdePós-(Views in and Journal of Accountancy) -CVR. TheGraduaçãoemCiênciasContábeis-ANPCONT/Brazil)subjects of the articles were classified as managerialand the Conferences on Accounting and Controllershipaccounting, financial accounting, accounting theory,at the University ofSão Paulo (USP/Brazil), from 2007accounting education and research,cost accounting,Yearand 2008. Cardoso, Pereira and Guerreiro (2007) analyzed research profiles focused on costs in the fieldprofessional practice, public accounting, public budgeting and public finance and internationalof management accounting and control from theaccounting. During this period, management accountingNational Meeting of the National Association ofwas the most discussed topic.GraduateandResearchinManagementBonner et al. (2006) conducted research on fiveVolume XIV Issue II Version I(EncontroNacional da AssociaçãoNacional de Pós-Graduação e PesquisaemAdministração -EnANPAD;top U.S. journals (Accounting, Organizations and Society, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, and The Accounting Review) during the period from 1984 to 2003. In this study, 2,480 studies were analyzed and classified as auditing (543), financial accounting (1,281), management accounting (532),( )Global Journal of Management and Business Researchother areas, they represented 49%. These values showthe relative consolidation of financial accounting inSpain, compared to other areas.systems (5), tax (119) and others (180). Next, Hesford et al. (2007) analyzed the publications in ten English-language journals classified among the best -Accounting, Organizations and Society (AOS), Behavioral Research in Accounting (BRIA), Contemporary Accounting Research (CAR), Journal of Accounting and Economics (JAE), Journal of Accounting Literature (JAL), Journal of Accounting Research (JAR), Journal of Management Accounting Research (JMAR), Management Accounting Research (MAR), ITTNER AND LACKER,2001 AND 2002; HOPWOOD, 2007 AND 2008;MERCHANT, 2010).The United States launched its first doctoralprogram in accounting in 1938 (BEDFORD, 1997).Today, the country has approximately 91 universitiesthat offer doctoral programs in accounting or doctoraldegrees in administration with a focus in accounting(HASSELBACK, 2014). Spain offers 32 doctoralprograms whose names include the term "accounting"(LUNKES ET AL., 2012), in addition to finance,administrationandeconomics,amongotherterminologies. In Brazil, there are only eight doctoralprograms in accounting: University of São Paulo (USP),created in 1978; © 2014 Global Journals Inc. (US) © 2014 Global Journals Inc. (US) * Actor-Networks and the Diffusion of Management Accounting Innovations: A Comparative Study SAlcouffe NBerlandee YLevant Management Accounting Research 19 1 2008 * Issues in the relationship between theory and practice in management accounting GBaldvinsdottir FMitchell HNorreklit Management Accounting Research 21 2 2010 * A history of accountancy. Center of International Education and Research in Accounting NBedford 1997 Champaign, IL * Abordagem da Controladoria em Trabalhos Publicados no Enanpad e no Congresso USP de Controladoria e Contabilidade de IMBeuren ACSchlindwein DLPasqual 2001 a 2006 * &Revistacontabilidade Finanças 2007 18 * The most influential journals in academic accounting. Accounting SEBonner JWHesford Van Der WAStede SMYoung Organizations and Society 31 7 2006 * Influential accounting articles, individuals, Ph.D. granting institutions and faculties: a citational analysis, Accounting LDBrown Organizations and Society 21 1996 * Ranking journals using social science research network downloads LDBrown Review of Quantitative Finance and Accounting 20 3 2003 * Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs LDBrown JCGardner The Accounting Review 45 1985 a * Using citation analysis to assess the impact of journals and articles on contemporary accounting research (CAR) LDBrown JCGardner Journal of Accounting Research 46 1985 b * An analysis of the research contributions of Accounting LDBrown JCGardner MAVasarhelyi Accounting, Organizations and Society 12 1976-1984. 1987 Organizations and Society * Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades RBrown MJones TSteele British AccountingReview 39 2 2007 * Perfil das Pesquisas em Contabilidade de Custos Apresentadas no Enanpad no Período de RLCardoso APereira; C RGuerreiro Revista de Administração Contemporânea 11 3 1998 a 2003. 2007 * A Contribuição das Teorias do Ciclo de Vida Organizacional para a Pesquisa em Contabilidade Gerencial. RAM -Revista de Administração da Mackenzie KLCarvalho Al Online) 11 4 2010 * Handbook of Management Accounting Research CSChapman AGHopwood MDShields 2007 Elsevier * Product Costing in UK Manufacturing Organizations CDrury MTayles The European Accounting Review 3 3 1994 a * Explicating the Design of Overhead Absorption Procedures in UK Organizations CDrury MTayles British Accounting Review 37 3 1994 b * Transferring knowledge across sub-genres of the ABC implementation literature HEnglund JGerdin Management Accounting Research 19 2 2008 * Constituting the academic performer: the spectre of superficiality and stagnation in academia YGendron European Accounting Review 17 1 2008 * Accounting faculty directory JHasselback 2001 Prentice-Hall Englewood Clifs, NJ * Disponível em JHasselback Personalwebpage * JHasselback 34th Accounting Faculty Directory * Management accounting: a bibliographic study JWHesford CHAPMAN Christopher * Handbook of management accounting research AnthonyG ;Hopwood Shields (Michael Org 2007 Elsevier Amsterdam v.1. cap. 1 * Accounting Research in the Cornell Quarterly: A Review With Suggestions for Future Research JWHesford GPotter Cornell Hospitality Quarterly 51 4 2010 * Handbook of management accounting research AGHopwood MShields 2007 Elsevier Org.; Amsterdam * If only there were simple solutions, but there aren't: some relections on Zimmerman's critique of empirical management accounting research AGHopwood European Accounting Research, v 11 4 2002 * Whither accounting research? AGHopwood The Accounting Review 82 2007 * Assessing empirical research in managerial accounting: a value-based management perspective CDIttner DFLarcker Journal of Accounting and Economics 32 2001 * Empirical managerial accounting research: are we just describing management consulting practice? CDIttner DFLarcker European Accounting Research 11 4 2002 * Mapping management accounting: graphics and guidelines for theoryconsistent empirical research? Accounting JLuft MDShield Organizations and Society 28 2003 * Zimmerman´s contentious conjectures: describing the present and prescribing the future of empirical management accounting research JLuft MDShield European Accounting Review 11 4 2002 * Homogeneity or heterogeneity of research in management accounting? KLukka JMouritsen European Accounting Review 11 4 2002 * The roles and effects of paradigms in accounting research KLukka Management Accounting Research 21 2010 * Redes Sociais e Internacionalização Da Contabilidade Gerencial: Um Estudo em Publicações de Lingua Espanhola RJLunkes VMRipoll Feliu FSRosa Congresso de Contabilidade e Auditoria Porto (Portugal 2011 * Análise da Produção Científica e da Formação de Novos Doutores em Contabilidade: 28. HOPWOOD, A.G. Management accounting research in a changing world RJLunkes VMRipoll Feliu FSRosa JABorba Journal of Management Accounting Research 20 2008 * Analise da produção cientifica e formação de doutores em contabilidade gerencial: um estudo no cenário brasileiro RJLunkes FSRosa VGasparetto EBaldoino Advances in Scien-tificandAppliedAccounting 2011 Uma Análise no Cenário Espanhol * TMalmi MGranlund 2012. 38 Search of Management Accounting Theory 2009 18 RevistaUniversoContábil. * Dez Anos de Pesquisa Contábil no Brasil: Análise dos Trabalhos Apresentados nos Enanpads Mendonça ORNeto ELRiccio MCSakata * LEngwall Research Note Asterix in Disneyland. Management Scholars from France on the World Stage. Organizations Studies 19 5 1998. 1996 a 2005. 2009 RevistaAdministração de Empresas * Why interdisciplinary accounting research tends not to impact most North American academic accountants KAMerchant Critical Perspectives on Accounting 19 6 2008 * Paradigms in accounting research: A view from North America KAMerchant Management Accounting Research 21 2 2010 * Bridging the paradigm divide in management accounting research: The role of mixed methods approaches SModell Management Accounting Research 21 2010 * Pesquisa Acadêmica em Contabilidade Gerencial no Brasil: Análise e Reflexões sobre Teorias, Metodologias e Paradigmas ANascimento EJunqueira GMMartins Revista De Administração Contemporânea 14 6 2010 * Análise dos periódicos brasileiros de contabilidade. RevistaContabilidade & Finanças MCOliveira Fea/Usp. São Paulo 2002 * The Making of the Good Academic Accountant FPanozzo Accounting Organizations And Society 22 5 1997 * La investigación empírica en contabilidad de gestión en España: análisis de las publicaciones españolas BEPérez ALGallardo CRPeña Revista Española de Financiación y Contabilidad XXXIV 124 2005 * Strategies in the development of accounting history as an academic discipline AJRichardson Accounting History 13 3 2008 * FSRosa SREnsslin LEnsslin 2009 Evidenciação Ambiental: Processo Estruturado de Revisão de Literatura sobre Avaliação de Desempenho da Evidenciação Ambiental * ContabilidadeSociedade Gestão 4 * Research Method & Methodology in Finance Accounting RRyan RWScapens MTheobald 2002 Thomson * Research in management accounting by North Americans in the 1990s MDShields Journal of Management Accounting Research 5 1997 * A Revealed Preference Study of Management Journals' Direct Influences ATahai MJMeyer Strategic Management Journal 20 3 1999 * TheEconomics Disponível * Photography and voice in critical qualitative management research SWarren Accounting, Auditing and Accountability Journal 18 6 2005 * The Demand dor and Supply of Accounting Theories. The Market for Escuses RWatts JLZimmerman The Accounting Review 59 1979 * A Survey and Taxonomy of Strategy-Related Performance Measures for Manufacturing GPWhite International Journal of Physical Distribution & Logistics Management 16 3 1996 * Straddling" paradigms, method triangulation and interpretive management accounting research JVaivio ASirén 2008 Brussels Paper presented at the EIASM * Insights into method triangulation and "paradigms" in interpretive management accounting research JVaivio ASirén Management Accounting Research 21 2010 * Issues and Opinions -Publication Opportunities in Premier Business Outlets: How Level is the Playing Field? JSValacich Al Information System Research 17 2 2006 * The Cost and Benefits and Cost Allocations JLZimmerman The Accounting Review 54 1979 * Conjectures regarding empirical managerial accounting research JLZimmerman Journal of Accounting and Economics 32 2001