Assessing the quality of evidence in empirical management accounting research: The case of survey studies

By Wim A. Van der Stede, S. Young, Clara Xiaoling Chen. 2005

413 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/89d0b6ee9d6483fd91f1161801e3a930195c353d

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. R. Speklé
2. V. Maas
3. David Naranjo-Gil
4. P. Perego
5. H. V. Elten
6. Klaus Derfuss
7. A. Jokipii
8. F. Hartmann

In Management Information Systems

1. R. Speklé
2. V. Maas
3. David Naranjo-Gil
4. P. Perego
5. H. V. Elten
6. Klaus Derfuss
7. A. Jokipii
8. F. Hartmann

Citations in the corpus

• Creativity and Control: A Paradox. Evidence from the Levers of Control Framework (2017, positive): “Since we are interested in managers’ interpretation of organizational reality as they perceive it, all of our constructs are perceptual (Van der Stede et al. 2005).”
• Structural Equation Modeling in Information Systems Research Using Partial Least Squares (2010, background): “Therefore, it is necessary to address the issue of nonresponse before, during, and after data collection (King and He 2005; Van der Stede et al. 2005).”
• The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis (2009, background): “As a result, some narrative reviews cover studies from only a limited number of journals (e.g. Hartmann and Moers, 1999; Van der Stede et al., 2005).”
• The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes (2010, background): “…the empirical study, in obtaining the sample of respondents, in the design and pretests of the questionnaire, and in the follow-up procedures may have provided effective controls against many reliability and validity threats normally associated with survey research (cf. Van der Stede et al., 2005).”
• Using performance measures conceptually in innovation control (2011, methodology): “The wording of the construct items is provided in Table 1. To reduce response error, the questionnaire was built on tested and validated measures from prior studies (Schaffer 2007; Dillman 2007; Van der Stede et al. 2005 ).”
• Determinants and consequences of internal control in firms: a contingency theory based analysis (2010, methodology): “In addition, missing data or item non-response analysis was conducted (see Van der Stede et al. 2005 ).”
• The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, methodology): “First, using data from a cross-sectional survey, this study is not immune to the limitations that are inherent in this research method and that have been discussed extensively in the literature (e.g. Young 1996, Van der Stede et al. 2005).”