{"title":"实证管理会计研究中的虚拟问题","authors":"M. Abernethy, D. Campbell","doi":"10.1111/1475-679x.12222","DOIUrl":null,"url":null,"abstract":"We review empirical papers published in JAR over the past 10 years examining management accounting and control systems in organizational contexts that are complex, ambiguous and where performance is difficult to measure. These papers draw on a variety of newer economic models of organization culture and relational contracts and related theories from sociology and psychology.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2018-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Virtual Issue on Empirical Management Accounting Research\",\"authors\":\"M. Abernethy, D. Campbell\",\"doi\":\"10.1111/1475-679x.12222\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"We review empirical papers published in JAR over the past 10 years examining management accounting and control systems in organizational contexts that are complex, ambiguous and where performance is difficult to measure. These papers draw on a variety of newer economic models of organization culture and relational contracts and related theories from sociology and psychology.\",\"PeriodicalId\":357263,\"journal\":{\"name\":\"Managerial Accounting eJournal\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-08-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Managerial Accounting eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1111/1475-679x.12222\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Managerial Accounting eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/1475-679x.12222","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Virtual Issue on Empirical Management Accounting Research
We review empirical papers published in JAR over the past 10 years examining management accounting and control systems in organizational contexts that are complex, ambiguous and where performance is difficult to measure. These papers draw on a variety of newer economic models of organization culture and relational contracts and related theories from sociology and psychology.
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