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

Wim A. Van der Stede; S. Mark Young; Clara Xiaoling Chen

doi:10.1016/j.aos.2005.01.003

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

Wim A. Van der Stede, S. Mark Young, Clara Xiaoling Chen

Research output: Contribution to journal › Article › peer-review

Abstract

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.

Original language	English (US)
Pages (from-to)	655-684
Number of pages	30
Journal	Accounting, Organizations and Society
Volume	30
Issue number	7-8
DOIs	https://doi.org/10.1016/j.aos.2005.01.003
State	Published - 2005
Externally published	Yes

ASJC Scopus subject areas

Accounting
Sociology and Political Science
Organizational Behavior and Human Resource Management
Information Systems and Management

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10.1016/j.aos.2005.01.003

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

Abstract

ASJC Scopus subject areas

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