Virtual Issue on Empirical Management Accounting Research

Journal of Accounting Research, August 2018

6 Pages Posted: 20 Aug 2018

See all articles by Margaret A. Abernethy

Margaret A. Abernethy

University of Melbourne, Department of Accounting

Dennis Campbell

Harvard University - Accounting & Control Unit

Date Written: August 1, 2018

Abstract

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

Suggested Citation

Abernethy, Margaret A. and Campbell, Dennis, Virtual Issue on Empirical Management Accounting Research (August 1, 2018). Journal of Accounting Research, August 2018 , Available at SSRN: https://ssrn.com/abstract=3224076

Margaret A. Abernethy (Contact Author)

University of Melbourne, Department of Accounting ( email )

Victoria
Melbourne, Victoria 3010 3010
Australia
+61 3 8344 7655 (Phone)
+61 3 9349 2397 (Fax)

Dennis Campbell

Harvard University - Accounting & Control Unit ( email )

Soldiers Field
Boston, MA 02163
United States

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