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Professor Alnoor Bhimani speaks at the Fundación Ramón Areces

 Prof Al Bhimani

As part of the Ninth International Accounting Research Symposium held in Madrid over 24 – 28 June 2013, Professor Bhimani delivered a presentation on “Issues in global management accounting and control research”. The Symposium attracts young research scholars interested in different aspects of accounting research. Professor Bhimani spoke on different methodologies used in comparative management accounting research. He noted that the history of cross national accounting studies has followed the trajectory of business growth and the internationalisation of business practices over the past 60 years. Most prior studies assume a functionalist evolution of accounting across time and space but professor Bhimani noted that long standing perspectives from a variety of areas including sociology, anthropology and philosophy provide highly useful alternative avenues for undertaking comparative investigations. He noted also that digital technologies and recent institutional globalising forces have led to a need to understand the multiplicity of cultures people who use and produce accounting information operate in. This calls for a renewed consideration of how far existing research methods are appropriate for exploring cross cultural and international issues in the field.