... paradox theory business case cognition management accounting supplier selection experiment 2023 30 04 2022 04 04 2023 05 04 2023 Editor’s note: Accepted by Ivo D. Tafkov, under the Senior Editorship of Michal Matějka. Nadra Pencle, Ball State University, Miller...

...Mandy M. Cheng; Paolo Perego; Naomi S. Soderstrom ABSTRACT This article provides an overview of the papers accepted in the Special Interest Forum of Journal of Management Accounting Research focused on sustainability. The discussion outlines topics and contributions from the selected...

.... This article discusses how these tensions manifest in head-, field-, and text-work by reviewing 52 self-declared management accounting ethnographies published between 1997 and 2017. The review shows that there is an (over-)emphasis on a realist tale-telling approach, in which the author’s voice is almost...

... management accounting We thank two anonymous referees and Michal Matějka (editor). We also thank Mary Billings, Bingxu Fang, Zhiming Ma, Jee-Eun Shin, Shibin Tang, Jingjing Wang, Xi Wu, Claire Yan, and workshop participants at 2020 AAA Annual Meeting, Peking University, Central University...

...Sven Modell ABSTRACT This paper reviews emerging attempts to bridge the gap between economics- and sociology-based research on management accounting and discusses how such research may be advanced. Particular attention is paid to research combining insights from various economic theories...

...Theresa Libby; Steven E. Salterio ABSTRACT Management accounting (MA) scholars generally accept that our subject matter requires a multidisciplinary approach. Broadly speaking, there are two main views from different base disciplines about experimental deception: “deception if necessary” (social...

...Martin R. W. Hiebl; J. Frederik Richter ABSTRACT The survey method is one of the most frequently used quantitative approaches in management accounting research. For research surveys, the number of usable responses is an important feature, and high response rates present one opportunity to achieve...

... Matějka. January 2017 November 2017 survey method management accounting management control construct measurement construct validity The remainder of this article is structured as follows. The next section describes the selection procedure used to determine the studies included...

...David S. Bedford; Roland F. Speklé ABSTRACT This article presents an inventory of constructs measured in survey-based management accounting and control (MAC) research from 1996 to 2015. The inventory is intended to serve as a reference source for researchers to identify prior operationalizations...

...Gerhard Speckbacher ABSTRACT Building on the insights from the case studies presented by Cools, Stouthuysen, and Van den Abbeele (2017 ) and Davila and Ditillo (2017) as well as existing literature on creativity, several suggestions for future creativity research in management accounting...

... Stouthuysen, Alexandra Van den Abbeele, Clara Xiaoling Chen, as well as those received during presentations at the 2010 European Accounting Association Annual Meeting, 2017 Journal of Management Accounting Research Forum Management Accounting Section Midyear Meeting, IESE Business School, ESADE...

...Michael D. Shields I thank Jake Birnberg, Rob Chenhall, Elizabeth Connors, Murray Lindsay, and Joan Luft for their very helpful comments on an earlier version of this article. My article is based on my presentation on the JMAR 25th Anniversary Panel on Management Accounting...

...Steven E. Salterio ABSTRACT In this article I address the questions posed to the 25th Anniversary of JMAR Panel on the management accounting topics we have established knowledge on, are currently working on, and where we might go in the future. In order to understand what we know, what we...

...Oro Lavia López; Martin R. W. Hiebl ABSTRACT Management accounting in small and medium-sized enterprises (SMEs) has been an issue of growing interest in the management accounting literature in recent years. However, published research is fragmented, spanning various fields such as accounting...

...Ge Bai; Ranjani Krishnan ABSTRACT In-depth understanding of the factors that facilitate group learning and group performance is critical for firms given the preponderance of group-based work in modern organizations. A firm's management accounting system (MAS) can play a critical role...