This Editorial Report summarises the subjects and
themes studied, the research settings and the theories and
research methods employed in the papers published in
Management Accounting Research. We contrast the papers
published in the first decade; Volumes 1–10 (as described
in Scapens and Bromwich, 2001); and the papers published
in the second decade: Volumes 11–20. As in Scapens
and Bromwich (2001), the categories used and the classifications
given to each paper are based on our readings
of the papers, and are inevitably subjective. However, we
believe that they provide a clear indication of the range and
diversity of the research which has been published in Management
Accounting Research over the last two decades and
the differences between the first and the second decade.