Constructs in Survey-Based Management Accounting and Control Research: An Inventory from 1996 to 2015

被引:14
作者
Bedford, David S. [1 ]
Spekle, Roland F. [2 ]
机构
[1] Univ Technol, Sydney, NSW, Australia
[2] Nyenrode Business Univ, Breukelen, Netherlands
关键词
survey method; management accounting; management control; construct measurement;
D O I
10.2308/jmar-51994
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This article presents an inventory of constructs measured in survey-based management accounting and control (MAC) research from 1996 to 2015. The inventory is intended to serve as a reference source for researchers to identify prior operationalizations of constructs of interest.
引用
收藏
页码:269 / 322
页数:54
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