Virtual Issue on Empirical Management Accounting Research
Journal of Accounting Research, August 2018
6 Pages Posted: 20 Aug 2018
Date Written: August 1, 2018
We review empirical papers published in JAR over the past 10 years examining management accounting and control systems in organizational contexts that are complex, ambiguous and where performance is difficult to measure. These papers draw on a variety of newer economic models of organization culture and relational contracts and related theories from sociology and psychology.
Keywords: management accounting, control, social norms, culture, performance measures
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