透过镜子:管理会计实验研究的观察

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical 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

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.