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The role for empirical research in management accounting

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  • Kaplan, Robert S.
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 11 (1986)
    Issue (Month): 4-5 (July)
    Pages: 429-452

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    Handle: RePEc:eee:aosoci:v:11:y:1986:i:4-5:p:429-452

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    Web page: http://www.elsevier.com/locate/aos

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    Cited by:
    1. Lindsay, R. Murray, 1995. "Reconsidering the status of tests of significance: An alternative criterion of adequacy," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 35-53, January.
    2. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
    3. Gary Fleischman & Kenton Walker & Eric Johnson, 2010. "A field study of user versus provider perceptions of management accounting system services," International Journal of Accounting and Information Management, Emerald Group Publishing, Emerald Group Publishing, vol. 18(3), pages 252-285, September.
    4. Allan Hansen, 2011. "Relating performative and ostensive management accounting research: Reflections on case study methodology," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 8(2), pages 108-138, June.
    5. Hertog,Friso,den, 2002. "Learning by Doing Organization Research: Inside Views from a Dutch Nephew," Research Memorandum, Maastricht University, Maastricht Economic Research Institute on Innovation and Technology (MERIT) 043, Maastricht University, Maastricht Economic Research Institute on Innovation and Technology (MERIT).
    6. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 32(1-3), pages 411-427, December.
    7. Susan Bartlett & Michael John Jones, 1997. "Annual reporting disclosures 1970-90: an exemplification," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 7(1), pages 61-80.
    8. Salvador Carmona & Rafael Donoso & Philip Reckers, 2013. "Timing in Accountability and Trust Relationships," Journal of Business Ethics, Springer, Springer, vol. 112(3), pages 481-495, February.
    9. repec:eme:qrfmpp:v:3:y:2011:i:2:p:68-83 is not listed on IDEAS
    10. Patricia Everaert & Stijn Loosveld & Tom Van Acker & Marijke Schollier & Gerrit Sarens, 2006. "Characteristics of target costing: theoretical and field study perspectives," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 3(3), pages 236-263, September.
    11. Madalina Dumitru & Mariana Elena Glavan & Catalina Gorgan & Valentin Florentin Dumitru, 2013. "International Integrated Reporting Framework: A Case Study In The Software Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 2.
    12. Thyssen, Jesper & Israelsen, Poul & Jørgensen, Brian, 2005. "Activity Based Costing as a method for assessing the economics of modularization - a case study and beyond," Management Accounting Research Group Working Papers, University of Aarhus, Aarhus School of Business, Department of Business Studies M-2005-04, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    13. Barker, Richard & Hendry, John & Roberts, John & Sanderson, Paul, 2012. "Can company-fund manager meetings convey informational benefits? Exploring the rationalisation of equity investment decision making by UK fund managers," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 207-222.
    14. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.

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