Virtual Issue on Empirical Management Accounting Research
M Abernethy, Dennis Campbell
Journal of Accounting Research | Wiley | Published : 2019
We review empirical papers published in JAR over the past 10 years examining management accounting and control systems in organizational contexts that are complex, ambiguous and where performance is difficult to measure. These papers draw on a variety of newer economic models of organization culture and relational contracts and related theories from sociology and psychology.