1 – Working Paper – Please do not cite without contacting the authors. Mapping management accounting 2002–2012 Florian Herschung a , Matthias D. Mahlendorf b,1 , Jürgen Weber a a The Institute of Management Accounting and Control, WHU - Otto Beisheim School of Management, Burgplatz 2, 56179 Vallendar, Germany b Frankfurt School of Finance & Management, Sonnemannstraße 9-11, 60314 Frankfurt (Main), Germany March 18, 2015; revised May 27, 2015 ___________________________________________________________________________ A B S T R A C T Following the approach of Luft and Shields [Luft, J., & Shields, M. D. (2003). Mapping management accounting: graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28(2–3), 169-249], this article provides a summary graphic representation (maps) of the quantitative evidence in management accounting published from 2002 to 2012. These maps display variables, causal links, and the level of analysis for 257 studies. We allocate these studies to six maps and 29 individual sub-maps, thus providing an easily accessible overview of the existing quantitative evidence in management accounting. We compare our results to those provided by Luft and Shields (2003) and find that research interest in empirical quantitative management accounting has increased substantially. Additionally, the complexity of the tested models has increased. In spite of this, the maps reveal potential issues regarding the robustness of results caused by a lack of standardization of measurement instruments and scarcity of replications. We evaluate the adherence to the 17 guidelines that Luft and Shields (2003) have provided and find that roughly half of them are respected. Finally, we exemplify how our maps may be used to identify research gaps and to inspire future research. For example, we show how the graphical representation of the combined evidence from multiple studies reveals competitive mediations that have not been explicitly tested in the individual studies and require more research. JEL: M40, M41 Keywords: maps, guidelines, competitive mediation, nonlinear effects, bidirectional effects, replication 1 Corresponding author at: Frankfurt School of Finance & Management, Sonnemannstr. 9-11, 60314 Frankfurt am Main, Germany. Tel.: +49 (69) 154008 837; fax: +49 (69) 154008 4837. E-mail address: m.mahlendorf@fs.de (M.D. Mahlendorf).