Volume one of the ''Handbooks of Management Accounting Research'' sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. It documents the scholarly management accounting literature.

“管理会计研究手册”的第一卷为这两本手册设定了背景，其中有三章概述了管理会计作为一门学科和在三大地理环境下的实践的历史发展。第一卷的大部分然后汇集了一系列的贡献，从不同的知识和理论社会科学角度分析了学术文献。该卷包括一个章节，它着眼于工作通知心理学作为一个基本学科。该卷还包括一套章节，寻求评估和解释问题的研究方法，为不同的研究方法，发现在管理会计。它记录了学术管理会计文献。