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

By Matthew Hall. 2016

106 citations recorded by the source corpus.

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.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/44ae70ecca8e30dc86090b53ce400b9a4377d194

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. D. Otley
2. Klaus Derfuss

In Management Information Systems

1. D. Otley
2. Klaus Derfuss
3. Matthew Hall

Citations in the corpus

• The contingency theory of management accounting and control: 1980–2014 (2016, background): “3 and this is covered in a separate review by Hall (2016) in this issue.”