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| Author: | Gerdin, J. Greve, J. |
| Title: | The appropriateness of statistical methods for testing contingency hypotheses in management accounting research |
| Journal: | Accounting, Organizations and Society
2008 : OCT, VOL. 33:7-8 p.995-1009 |
| Index terms: | statistical methods contingency theory management accounting accounting research theories |
| Language: | eng |
| Abstract: | This paper shows that the theoretical meaning of some commonly used statistical techniques is unclear, i.e. the functional forms are not precise enough to be able to discriminate between several sometimes even conflicting theories of contingency fit. It also presents that the techniques differ significantly in terms of how interaction effects between context and management accounting are modeled. Thus, some methods are only appropriate when theory predicts interaction effects in general while others are only appropriate when theory specifies a more precise functional form of interaction such as symmetrical or crossover interactions. |
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