University Library
  • Login
A gateway to Melbourne's research publications
Minerva Access is the University's Institutional Repository. It aims to collect, preserve, and showcase the intellectual output of staff and students of the University of Melbourne for a global audience.
View Item 
  • Minerva Access
  • Business & Economics
  • Accounting
  • Accounting - Research Publications
  • View Item
  • Minerva Access
  • Business & Economics
  • Accounting
  • Accounting - Research Publications
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

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

    Thumbnail
    Citations
    Altmetric
    Author
    Lillis, AM; Mundy, J
    Date
    2005-01-01
    Source Title
    Journal of Management Accounting Research
    Publisher
    American Accounting Association
    University of Melbourne Author/s
    Lillis, Anne
    Affiliation
    Accounting and Business Information Systems
    Metadata
    Show full item record
    Document Type
    Journal Article
    Citations
    Lillis, A. M. & Mundy, J. (2005). Cross-Sectional Field Studies in Management Accounting Research—Closing the Gaps between Surveys and Case Studies. Journal of Management Accounting Research, 17 (1), pp.119-141. https://doi.org/10.2308/jmar.2005.17.1.119.
    Access Status
    This item is currently not available from this repository
    URI
    http://hdl.handle.net/11343/27906
    DOI
    10.2308/jmar.2005.17.1.119
    Description

    C1 - Refereed Journal Article

    Abstract
    <jats:p>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 in a method that has been implemented in the past to promote productive field-based dialogue on issues related to complex constructs and their interrelationships. The method is best illustrated by the cross-sectional field study approach adopted by Merchant and Manzoni (1989) to study budget target achievability. By considering the Merchant and Manzoni (1989) study as well as two other examples (Bruns and McKinnon 1993; Abernethy and Lillis 1995) we identify the range of questions suited to this method and how the method contributes significant insights to the management accounting literature. We also articulate the design attributes of cross-sectional field studies by explicitly linking the rationale for these studies with the complexity of the phenomenon under study, sampling logic, instrument design, and data analysis protocols. The insights produced from the relatively few published studies using a cross-sectional field study method suggest that opportunities for the application of this method may be underexploited.</jats:p>
    Keywords
    Accounting; Auditing and Accountability

    Export Reference in RIS Format     

    Endnote

    • Click on "Export Reference in RIS Format" and choose "open with... Endnote".

    Refworks

    • Click on "Export Reference in RIS Format". Login to Refworks, go to References => Import References


    Collections
    • Minerva Elements Records [53102]
    • Accounting - Research Publications [81]
    • Computing and Information Systems - Research Publications [1584]
    Minerva AccessDepositing Your Work (for University of Melbourne Staff and Students)NewsFAQs

    BrowseCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects
    My AccountLoginRegister
    StatisticsMost Popular ItemsStatistics by CountryMost Popular Authors