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 journalArticlepeer-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 languageEnglish (US)
Pages (from-to)655-684
Number of pages30
JournalAccounting, Organizations and Society
Volume30
Issue number7-8
DOIs
StatePublished - Jan 1 2005
Externally publishedYes

ASJC Scopus subject areas

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

Fingerprint Dive into the research topics of 'Assessing the quality of evidence in empirical management accounting research: The case of survey studies'. Together they form a unique fingerprint.

Cite this