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| Author: | Hartmann, F.G.H. Moers, F. |
| Title: | Testing contingency hypotheses in budgetary research using moderated regression analysis: a second look |
| Journal: | Accounting, Organizations and Society
2003 : OCT, VOL. 28:7-8, p. 803-809 |
| Index terms: | Contingency theory Management accounting Regression analysis |
| Language: | eng |
| Abstract: | This article addresses the use of moderated regression analysis (MRA) in contemporary management accounting and control research. It follows up on a discussion started by the authors themselves in this journal in 1999, and provides a reaction to arguments put forward by Dunk in 2003 [the same issue]. |
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