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| Tekijä: | Bisbe, J. (et al.) |
| Otsikko: | Defining management accounting constructs: A methodological note on the risks of conceptual misspecification |
| Lehti: | Accounting, Organizations and Society
2007 : OCT/NOV, VOL. 32:7-8, p. 789-820 |
| Asiasana: | management accounting methodology research |
| Kieli: | eng |
| Tiivistelmä: | This paper emphasizes the need for a sound conceptual specification of research constructs prior to fitting them to explanatory models. Special attention must be paid to two issues when addressing the conceptual level of the predictive validity framework: i. the production of a specific agreed-upon meaning and domain for each construct of interest, and. ii. the specification and conceptual justification of the nature and direction of the epistemic relationships btw. constructs, dimensions and indicators. The paper highlights the importance of both issues especially in the case of practice-defined variables, providing guidelines on how to address both aspects of conceptual specification etc. |
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