Realising the richness of psychology theory in contingency-based management accounting research

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Abstract

Psychology theory has been employed extensively in contingency-based management accounting research, but there has been little consideration of how it could be utilised more fruitfully. After analysing prior research, particularly studies published in Management Accounting Research, I identify and discuss five ways to develop the use of psychology theory in contingency-based management accounting research: (1) stronger linkages between individual and organisational-level studies, (2) a more dynamic perspective on relations between management accounting practices and psychological processes, (3) greater use of field studies in contrast to surveys, (4) examination of the interdependencies between management accounting practices and other types of information, and (5) a greater focus on the role of emotions.

Original languageEnglish
Pages (from-to)63-74
Number of pages12
JournalManagement Accounting Research
Volume31
DOIs
Publication statusPublished - 1 Jun 2016
Externally publishedYes

Keywords

  • Management accounting
  • Contingency theory
  • Psychology

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