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

Hall, Matthew (2016) Realising the richness of psychology theory in contingency-based management accounting research. Management Accounting Research, 31. pp. 63-74. ISSN 1044-5005

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Identification Number: 10.1016/j.mar.2015.11.002

Abstract

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.

Item Type: Article
Official URL: http://www.sciencedirect.com/science/journal/10445...
Additional Information: © 2015 Elsevier Ltd.
Divisions: Accounting
Subjects: B Philosophy. Psychology. Religion > BF Psychology
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Sets: Departments > Accounting
Date Deposited: 13 Jan 2016 14:56
Last Modified: 19 Nov 2019 12:22
URI: http://eprints.lse.ac.uk/id/eprint/64960

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