Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research
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Summary
17 guidelines to help future research capture natural connections, avoid artifactual connections, and develop a more complete and valid map of the causes and effects of management accounting are offered.
- Type
- article
- Published
- 2003-02-01
- Cited by
- 727
- References
- 320
- Access
- Open access
- OpenAlex
- https://openalex.org/W1723832590
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:153420545
Keywords
Accounting, Graphics, Empirical research, Management accounting, Computer science
References
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- Designing Complex Organizations
- Issues of level in organizational research: Multi-level and cross-level perspectives.
- Research in Management Accounting by North Americans in the 1990s.
- Measuring the Success of Activity-Based Cost Management and Its Determinants.
- Fairness, Ethics and the Effect of Management Accounting on Transaction Costs.
- Earnings-Based Compensation Plans, Performance, and Capital Expenditure Policy in the Motor Carrier Industry.
- The Performance Effects of Complementarities Between Manufacturing Practices and Management Accounting Systems.
- The Effects of Promotion Incentives on Delegated Investment Decisions: A Note.
- Satisfaction with Activity-Based Cost Management Implementation.
- Management Control Systems and Boundaries of the Firm: Why do Firms Outsource Internal Auditing Activities?
- The Use of Information in Total Cost Management.
- Cost Determination: A Conceptual Approach
- The Contingency Theory of Organizations
- Nonrecursive Causal Models
- Resolving Social Conflicts
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- La pression financière interne, ses déterminants et ses effets sur les attitudes et comportements : le cas de l'hôpital public français
- Contabilidade, Controlo de Gestão e Gestão nos Hospitais Portugueses: Dicotomia Público versus Privado
- Is More R&D Investment Always Better?
- PARTISIPASI PENETAPAN TUJUAN PERUSAHAAN SEBAGAI VARIABEL PREDIKTOR TERHADAP KINERJA MANAJERIAL
- Performance management: observations from empirical work
- Corporate Governance Strukturen zur Lösung von Koordinations- und Anreizproblemen bei Auftreten spezifischer Investitionsprobleme
- As técnicas de contabilidade de gestão nas unidades hoteleiras portuguesas
- The relationship between lean service, activity-based costing and business strategy and their impact on performance
- The Impact of Management Accounting Literature to Practice: A Study of Management Accounting Concepts in the Philippines Industries
- The process and outcomes of participatory budgeting in a decentralised local government framework: a case in Uganda
- Leading IT-Enabled Change Inside Ericsson: A Transformation Into a Global Network of Shared Service Centres
- Examining the Role of Management Control Systems in the Creation of an Innovative Culture
- Management accounting in Portuguese hotel enterprises : update research
- Organisational characteristics, alternative reasons to budget and two budget forms
- A evolução da investigação em contabilidade de gestão nos últimos cinco anos : accounting, organization and society e the accounting review
- Att mäta eller inte mäta : en studie om förhållandet mellan prestationsmätning och kulturell styrning i mer eller mindre osäkra omgivningar
- Budget participation and budget emphasis in low uncertainty conditions - Considering alternative reasons to budget
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