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Author:Stede, W.A. Van der
Young, S.M.
Xiaoling Chen, C.
Title:Assessing the quality of evidence in empirical management accounting research: the case of survey studies
Journal:Accounting, Organizations and Society
2005 : OCT-NOV, VOL. 30:7-8, p. 655-684
Index terms:management accounting
quality
research analysis
surveys
Language:eng
Abstract:This article addresses the quality of survey research in management accounting. In specific, a framework containing the five key elements of a well-designed survey are used to assess the quality of all mail surveys in management accounting published in eight accounting journals over the period 1982-2001. The analysis reveals that over time survey research in management accounting has improved. Nevertheless, more attention to improving the ways in which the survey method is deployed is essential if credibility of the data is desired.
SCIMA record nr: 264804
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