Research in Management Accounting by the National Association of Accountants.

Abstract This article focuses on the research in management accounting by the National Association of Accountants ( NAA). NAA is best described as an educational organization in the field of management accounting. In keeping with its educational character, it recognizes a responsibility for expanding knowledge and understanding of accounting through research. It views management accounting as including all aspects of the development, presentation and interpretation of financial data for the information and guidance of management at all levels. The current research program of NAA has evolved from both experience and experiment. In its early years, emphasis in NAA research was placed upon adding to the factual information available about accounting practice of the day. Such studies took the form of surveys covering methods of accounting for manufacturing overhead, finished goods inventories, depreciation, and similar topics. That information about practice continues to be of interest is evidenced by the fact that the reports presenting findings from studies made ten to twenty years ago are still being quoted by writers on accounting.