Assessing the quality of evidence in empirical management accounting research: The case of survey studies

被引：198
|
作者：
Van der Stede, WA [1 ]
Young, SM [1 ]
Chen, CXL [1 ]
机构：
[1] Univ So Calif, Leventhal Sch Accounting, Los Angeles, CA 90089 USA
来源：
ACCOUNTING ORGANIZATIONS AND SOCIETY | 2005年 / 30卷 / 7-8期
关键词：
D O I：
10.1016/j.aos.2005.01.003
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study addresses the quality of survey research in management accounting. Specifically, we use a framework containing the five key elements of a well-designed survey to assess the quality of all mail surveys in management accounting published in eight accounting journals over a 20-year period (1982-2001). Our analysis shows that over time survey research in management accounting has improved. However, more attention to improving the ways in which the survey method is deployed is essential if credibility of the data is desired. (c) 2005 Elsevier Ltd. All rights reserved.
引用
收藏
页码：655 / 684
页数：30
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