Assessing the quality of evidence in empirical management accounting research: The case of survey studies

This study addresses the quality of survey research in management accounting. Specifically, we use a framework containing the five key elements of a well-designed survey to assess the quality of all mail surveys in management accounting published in eight accounting journals over a 20-year period (1982-2001). Our analysis shows that over time survey research in management accounting has improved. However, more attention to improving the ways in which the survey method is deployed is essential if credibility of the data is desired.