کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1002589 | 1481781 | 2016 | 12 صفحه PDF | دانلود رایگان |
Psychology theory has been employed extensively in contingency-based management accounting research, but there has been little consideration of how it could be utilised more fruitfully. After analysing prior research, particularly studies published in Management Accounting Research, I identify and discuss five ways to develop the use of psychology theory in contingency-based management accounting research: (1) stronger linkages between individual and organisational-level studies, (2) a more dynamic perspective on relations between management accounting practices and psychological processes, (3) greater use of field studies in contrast to surveys, (4) examination of the interdependencies between management accounting practices and other types of information, and (5) a greater focus on the role of emotions.
Journal: Management Accounting Research - Volume 31, June 2016, Pages 63–74