haku: @indexterm econometrics / yhteensä: 250
viite: 20 / 250
| Tekijä: | Chenhall, R.H. Moers, F. |
| Otsikko: | The issue of endogeneity within theory-based, quantitative management accounting research |
| Lehti: | European Accounting Review
2007 : VOL. 16:1, p. 173-195 |
| Asiasana: | management accounting econometrics research |
| Kieli: | eng |
| Tiivistelmä: | A current issue in theory-based management accounting (hereafter as: m-acc.) research is the extent to which endogeneity (here as: endog-y.) limits the validity of empirical testing of models. This paper aims at stimulating debate as to the meaning of endog-y. as it applies to m-acc. research. It is explained what endog-y. is with its causes and consequences, and potential ways of managing the problem. Especially, it is argued that an econometric definition of endog-y. clarifies its meaning in empirical research. Presented is a series of basic issues concerning endog-y. and theory construction. |
SCIMA