Pick, mix or match? A discussion of theories for management accounting research

This paper presents a review on applications of four types of theories for management accounting (MA) research (contingency theory, agency theory, sociological theories and psychological theories) and comments on prospects of combining multiple theories in future MA research. Based on a review of studies that adopted the four types of theories, the authors argue that multiple theories can be applied jointly in future research to enrich our understandings on MA practices from multiple perspectives. However, theories should maintain their distinctiveness in their applications. Blending multiple theories into a single all-purpose theory can be counterproductive due to loss of explanatory power.<br /

Online communities and commercialization of Chinese internet literature

This article presents a case study on roles of online communities in development and commercialization of Chinese Internet literature (CIL). Online communities are widely used in ethnic Chinese communities for publication of CIL works. Uses of online communities in publication of CIL works enhance authors&rsquo; and readers&rsquo; experience and facilitate the growth of the CIL market. In turn, the growth of the CIL market creates new business opportunities that eventually lead to CIL commercialization. Evidences from the case show that the roles of online communities on CIL commercialization are much larger than simply being a new product development platform.<br /