Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research

By Joan Luft, Michael D. Shields. 2003

727 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/f214dc6ed7ebd460b6106fbf27e2529b0b134cd8

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Citations in the corpus

'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research (2002, background): “Rather than being able to focus on some of the cumulative insights identified in such recent reviews as Chenhall (2003) and Luft and Shields (2003), Zimmerman has no other alternative than to agree with the substantive conclusions offered by Ittner and Larcker and focus instead on the outlets for…”
Business intelligence & analytics in management accounting research: Status and future focus (2018, result): “This was consistent with other review studies in management accounting and IT that only looked at higher-quality journals (Luft and Shields, 2003; Piccoli and Ives, 2005).”
The ABC for Studying the Too-Much-of-a-Good-Thing Effect (2016, background): “In such situations, the practical recommendations derived from linear models are likely flawed and misleading (Luft & Shields, 2003).”
A survey of factors influencing the choice of product costing systems in UK organizations (2007, background): “In terms of management accounting control systems research the vast majority of studies have adopted the selection approach to fit (Chenhall, 2003; Luft and Shields, 2003) whereby characteristics of the accounting system represent the dependent variable.”
Psychology Models of Management Accounting (2010, background): “For example, do these models include additive or configural, linear or curvilinear relations? (Luft and Shields, 2007; Karelaia and Hogarth, 2008).”
Contemporary Performance Measurement Systems: A Review of Their Consequences and a Framework for Research (2012, background): “Malina and Selto (2001), for example, describe how the one-way reporting adopted in a BSC case study generates tensions that contribute to a climate of distrust and alienation.”
The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, unknown): “For example, we assumed a causal direction in our analyses, but our cross-sectional analysis does not allow any definitive conclusions about causality (see Luft and Shields 2003).”
A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance (2009, result): “This finding is also consistent with Luft and Shields (2003) who”
In Search of Management Accounting Theory (2009, background): “In their review, Luft and Shields (2003) considered only studies that found support for the proposed hypothesis.”
The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes (2010, background): “Taken together, our study contributes to the debate in management accounting that is seeking the managerial antecedents and consequences of performance-based evaluation (cf. Luft and Shields, 2003).”
Management accounting and integrated information systems: A literature review (2007, background): “The relationship need not be unidirectional and it would be relevant to explore a bidirectional relationship (Luft and Shields, 2003).”
The Role of Manufacturing Practices in Mediating the Impact of Activity-Based Costing on Plant Performance (2008, unknown): “The interaction model (Luft and Shields, 2003) is specified as:”