透过镜子:管理会计实验研究的观察

IF 1.4 Q3 BUSINESS, FINANCE

Journal of Management Accounting Research Pub Date : 2023-07-01 DOI:10.2308/jmar-2023-013

Hun-Tong Tan

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引用次数: 0

摘要

在这篇评论中，我对实验性管理会计研究的现状进行了一些观察。本文讨论了管理会计研究的范围、目前实验性管理会计研究的重点，以及管理会计研究需要考虑到会计设置的鲜明特征。我还呼吁在识别和设计管理会计实验时要注意任务、参与者和环境特征。

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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Through the Looking Glass: Observations on Experimental Management Accounting Research

ABSTRACT In this commentary, I offer some observations about the state of experimental management accounting research. I discuss the scope of management accounting research, the current focus of experimental management accounting research, and the need for management accounting research to take into account the distinctive features of the accounting setting. I also make a call for attention to be paid to task, participant, and environmental characteristics in identifying and designing management accounting experiments.

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来源期刊

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

期刊介绍： The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.