Conjectures Regarding Empirical Managerial Accounting Research

Posted: 23 Oct 2001

See all articles by Jerold L. Zimmerman

Jerold L. Zimmerman

University of Rochester - Simon Business School

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Abstract

The empirical managerial accounting literature has failed to produce a substantive cumulative body of knowledge. This literature has not matured beyond describing practice to developing and testing theories explaining observed practice, like other areas of accounting research. While the lack of publicly available data is a popular reason for this literature's underdeveloped state, it is not the only one. Other conjectures include: its inductive approach, researchers' incentives, its use of non-economics-based frameworks, the lack of empirically testable theories, and its emphasis on decision making, not control.

JEL Classification: M40, M46

Suggested Citation

Zimmerman, Jerold L., Conjectures Regarding Empirical Managerial Accounting Research. Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001. Available at SSRN: https://ssrn.com/abstract=286643

Jerold L. Zimmerman (Contact Author)

University of Rochester - Simon Business School ( email )

Rochester, NY 14627
United States
585-275-3397 (Phone)
585-442-6323 (Fax)

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