Cross-Sectional Field Studies in Management Accounting Research—Closing the Gaps between Surveys and Case Studies

Abstract

While empirical researchers in management accounting frequently address overlapping research issues using a variety of methods, there is little evidence of productive dialogue addressing the uncertainties and ambiguities raised within each stream of research. For example, survey researchers frequently call for deeper field-based insights into conflicting or ambiguous findings. Case study researchers convey rich organizational stories of management accounting in context. However, these field-based findings are rarely used to resolve the ambiguity in construct definition, measurement, and inter-relationships that plague our empirical research bases. In this paper we seek to regenerate interest..