Psychology Theory in Management Accounting Research

By Jacob G. Birnberg, Joan Luft, Michael D. Shields. 2006

184 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/22907ac84accfc48aaed789500ac4dd0b7673dcc

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Matthew Hall
2. Michael D. Shields
3. Joan Luft
4. Berend van der Kolk
5. Henk J. ter Bogt
6. Paula M. G. van Veen-Dirks
7. Klaus Derfuss
8. A. Jokipii

In Management Information Systems

1. Matthew Hall
2. Joan Luft
3. Michael D. Shields
4. Berend van der Kolk
5. Henk J. ter Bogt
6. Paula M. G. van Veen-Dirks
7. Klaus Derfuss
8. A. Jokipii

In Sociology and Political Science

1. Matthew Hall

Citations in the corpus

• Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? (2012, unknown): “choice and use of heuristics, extensive scanning, greater quantity, and wider diversity of acquired and processed information, selective attention focus) (Birnberg et al., 2007; Hall, 2011).”
• Realising the richness of psychology theory in contingency-based management accounting research (2016, methodology): “As noted by Birnberg et al. (2007), this helps to test theory in a more detailed way by explicitly representing and measuring at least some of the mental states in the causal process leading from management accounting practices to their effects.”
• Do comprehensive performance measurement systems help or hinder managers' mental model development? (2011, background): “Mental models are subjective, internal representations of systems of relations that can be used to support managers’ judgements, decisions and explanations (Birnberg et al., 2007; Markman, 1999; Markman and Gentner, 2001).”
• The Impact of Management Control on Employee Motivation and Performance in the Public Sector (2018, background): “In order to do so, we will draw on psychology theory, which has the potential to theoretically inform studies that examine MC and motivation (Birnberg et al., 2007; Hall, 2016). MC elements are used to motivate employees to perform well. Motivation refers to being ‘moved to do something’ (Ryan & Dec”
• The Differential Improvement Effects of the Strategy Map and Scorecard Perspectives on Managers' Strategic Judgments (2012, background): “We draw on prior suggestions that management accounting practices can influence how managers mentally represent and then use relevant information for judgments (Birnberg et al. 2007; Farrell et al. 2007).”
• Psychology Models of Management Accounting (2010, background): “communications) (Birnberg et al., 2007).”