Getting Insight into Management Accounting and Control Systems: A Framework for Survey-based Research Design for Emerging Markets Context

In this paper I discuss the opportunities and weaknesses of survey-based research in management accounting and outline a framework for conducting a survey-based study adapting the current conversations to emerging markets context. Survey research in management accounting has long been considered pre-eminent, but lately has been actively criticized for a number of limitations (Young, 1996, ). Doing research in emerging markets context is additionally complicated by the lack of transparency and inherent negative attitude to share information (Puffer & McCarthy, 2011, ). However, if researchers consider the weak points at a design stage, a survey method can be an effective means for initial exploration of the subject allowing to gain pre-understanding especially in the environment, where management accounting is still in a search of its identity, as, for example, is in a case of Russia (Lebedev, 2014). It may help focusing the research question and direct the research into a more interpretative methodology.