Measuring management accounting practices using textual analysis

IF 4.2 2区管理学 Q1 BUSINESS, FINANCE

Management Accounting Research Pub Date : 2023-03-01 DOI:10.1016/j.mar.2022.100818

Fangjuan Qiu , Nan Hu , Peng Liang , Kevin Dow

引用次数: 13

Abstract

Management accounting is an important component of managerial decision-making to help guide the overall business strategy in organisations. Appropriate measures of management accounting practices (MAPs) allow academics and practitioners to assess the organisations’ MAP adoption effectively. In this study, based on qualitative information disclosed in annual reports from 2003 to 2019, we construct and validate novel and comprehensive measures of firm-level MAPs using the word embedding model Word2Vec. We illustrate the predictive validity of our measures by examining the determinants and value creation function of fitted MAPs. Our novel measures of MAPs not only provide a solid foundation for large scale sample empirical analyses of management accounting research but also pave a new way to investigate MAPs as a package.

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使用文本分析衡量管理会计实践

管理会计是管理决策的重要组成部分，有助于指导组织的整体商业战略。管理会计实务（MAP）的适当措施使学者和从业者能够有效地评估组织的MAP采用情况。在本研究中，基于2003年至2019年年度报告中披露的定性信息，我们使用单词嵌入模型Word2Verc构建并验证了企业级MAP的新的综合指标。我们通过检验拟合MAP的决定因素和价值创造函数来说明我们的测量的预测有效性。我们新的MAP测量方法不仅为管理会计研究的大样本实证分析提供了坚实的基础，而且为将MAP作为一个整体进行研究铺平了新的道路。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Management Accounting Research Multiple-

CiteScore

7.10

自引率

4.30%

发文量

期刊介绍： Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.