Journal ArticleDOI
Mapping management accounting: graphics and guidelines for theory-consistent empirical research
Joan L. Luft,Michael D. Shields +1 more
TLDR
The authors provide a summary graphic representation (maps) of the theory-consistent evidence about the causes and effects of management accounting, as presented in 275 articles published in six leading journals.Abstract:
This paper provides a summary graphic representation (maps) of the theory-consistent evidence about the causes and effects of management accounting, as presented in 275 articles published in six leading journals. The maps highlight connections and disconnects in the diverse streams of management accounting literature, in terms of what has been researched, the direction and shape of the explanatory links proposed, and the levels of analysis. Some of these connections and disconnects seem likely to be artifacts of the historical development of management accounting research, while others are more consistent with the natural links around and within management accounting. Based on criteria from social-science research, we offer 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.read more
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Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study
TL;DR: In this article, the authors identify a key dimension of SPMS, integrative information, as being instrumental in assisting managers deliver positive strategic outcomes, and develop a model that predicts that integrative SPMS will enhance the strategic competitiveness of organizations.
Journal ArticleDOI
Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory
TL;DR: In this paper, the authors argue that theory, method, methodology, and knowledge gains in qualitative field studies are intertwined through the ongoing hypothesis development in the field and emphasise the distinctive role of theory in qualitative research as relating to expression of a subjective reality more than clarification of an objective one.
Journal ArticleDOI
Doing qualitative field research in management accounting: Positioning data to contribute to theory
TL;DR: In this paper, the authors argue that theory, method, methodology, and knowledge gains in qualitative field studies are intertwined through the ongoing hypothesis development in the field and emphasise the distinctive role of theory in qualitative research as relating to expression of a subjective reality more than clarification of an objective one.
Journal ArticleDOI
An Empirical Analysis of the Levers of Control Framework
TL;DR: The study finds that strategic risk and uncertainty are associated with both the role of the performance measurement system regarding whether it functions as a diagnostic or interactive control, and the importance of the belief and boundary systems.
Journal ArticleDOI
An empirical analysis of the levers of control framework
TL;DR: In this paper, the authors use the lever of control framework to explore the antecedents of control systems, explore the relations among control systems and explore the costs and benefits of control system, and explore costs in terms of consumption of a constrained resource (management attention) and benefits (i.e., learning).
References
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Amos Tversky,Daniel Kahneman +1 more
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Journal ArticleDOI
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