Diversity and validity in positivist management accounting research—A longitudinal perspective over four decades

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• 作者：Maik Lachmann^a ; ^{maik.lachmann@tu-berlin.de} ; Irene Trapp^b ; ^{irene.trapp@tu-dortmund.de} ; Rouven Trapp^b ; ^{rouven.trapp@tu-dortmund.de}
• 关键词：Method diversity ; Positivist management accounting research ; Theory diversity ; Validity
• 刊名：Management Accounting Research
• 出版年：2017
• 出版时间：March 2017
• 年：2017
• 卷：34
• 期：Complete
• 页码：42-58
• 全文大小：1052 K
• 卷排序：34

文摘

This paper assesses the development and state of positivist management accounting research (PMAR). Based on a content analysis of 375 papers published in nine accounting journals over four decades, we conclude that a diverse set of research methods and theories, along with a consideration of validity, are necessary prerequisites for the accumulation of knowledge on management accounting (MA) practice. In light of diversity, we examine the studies with regard to their contents, methods and theoretical perspectives. Our analyses on validity comprise multiple facets of internal, external, construct and statistical conclusion validity. Regarding diversity, our findings suggest that PMAR has recently become narrower in terms of topics as it increasingly focuses on control issues. However, PMAR continues to rely on a variety of research methods and theoretical perspectives. Regarding validity, we find improvements for all four types of validity over time. However, potential for further progress persists. We discuss our findings in light of recent debates regarding the state of PMAR and highlight avenues for future research. Overall, we consider our study useful for assessing the discipline’s achievements and evaluating its future paths.