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Jurnal

Management Accounting Research

Keyword

Management accounting; Contingency theory; Psychology

Pengarang

Matthew Hall

Subject

ACCOUNTING

[Abstrak]




Psychology
theory has been employed extensively in contingency-based management accounting
research, but there has been little consideration of how it could be utilised
more fruitfully. After analysing prior research, particularly studies published
in Management Accounting Research, I
identify and discuss five ways to develop the use of psychology theory in
contingency-based management accounting research: (1) stronger linkages between
individual and organisational-level studies, (2) a more dynamic perspective on
relations between management accounting practices and psychological processes,
(3) greater use of field studies in contrast to surveys, (4) examination of the
interdependencies between management accounting practices and other types of









 



Periode

Vol 31, Tahun 2016

[Berkas]

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