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Strengthening causal inferences in positivist field studies

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  • Ittner, Christopher D.

Abstract

This essay discusses how incorporating qualitative analyses and insight in positivist field studies can strengthen researchers’ ability to draw causal inferences. Specifically, I review how the rich institutional knowledge available in field settings can be used to increase internal validity by improving the specification of empirical models and tests and by providing greater insight into statistical results, particularly through the investigation of the causal processes linking the accounting practices and outcomes.

Suggested Citation

  • Ittner, Christopher D., 2014. "Strengthening causal inferences in positivist field studies," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 545-549.
    • Handle: RePEc:eee:aosoci:v:39:y:2014:i:7:p:545-549
    DOI: 10.1016/j.aos.2013.10.003
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    References listed on IDEAS

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    1. Rachel Griffith & Andrew Neely, 2009. "Performance Pay and Managerial Experience in Multitask Teams: Evidence from within a Firm," Journal of Labor Economics, University of Chicago Press, vol. 27(1), pages 49-82, January.
    2. Bol, Jasmijn C. & Moers, Frank, 2010. "The dynamics of incentive contracting: The role of learning in the diffusion process," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 721-736, November.
    3. John Antonakis & Samuel Bendahan & Philippe Jacquart & Rafael Lalive, 2010. "On making causal claims : A review and recommendations," Post-Print hal-02313119, HAL.
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    Cited by:

    1. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
    2. Chapman, Christopher S., 2018. "Interpretive methodological expertise and editorial board composition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 47-51.
    3. Gassen, Joachim, 2014. "Causal inference in empirical archival financial accounting research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 535-544.
    4. Margaret A. Abernethy & Henri C. Dekker & Jennifer Grafton, 2021. "The Influence of Performance Measurement on the Processual Dynamics of Strategic Change," Management Science, INFORMS, vol. 67(1), pages 640-659, January.
    5. Christie Hayne & Marshall Vance, 2019. "Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors," Journal of Accounting Research, Wiley Blackwell, vol. 57(4), pages 969-1011, September.
    6. Manthei, Kathrin & Sliwka, Dirk & Vogelsang, Timo, 2021. "Information Provision, Incentives, and Attention: A Field Experiment on Facilitating and Influencing Managers' Decisions," IZA Discussion Papers 14199, Institute of Labor Economics (IZA).

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