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Management accounting research in the lab – method and applications

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  • Robert Obermaier
  • Felix Müller

Abstract

Obwohl empirische Methoden in der betriebswirtschaftlichen Forschung in den letzten Jahren deutlich an Bedeutung gewonnen haben, gibt es bislang nur wenige Beispiele für den Einsatz von Laborexperimenten im Bereich der Controllingforschung. Der vorliegende Beitrag fasst den aktuellen Stand zur experimentellen Controllingforschung zusammen. An eine Metaanalyse zur Verbreitung der Methode in diesem Feld schließt sich eine Betrachtung zu Anwendungsfeldern, Versuchsanordnungen und Beschränkungen an. Im Rahmen einer umfassenden Literaturanalyse experimenteller Studien werden unter anderem Themenfelder identifiziert sowie die Verteilung untersuchter abhängiger und unabhängiger Variablen analysiert. Hierzu wird ein universal einsetzbares Analyseraster verwendet. Copyright Springer-Verlag 2008

Suggested Citation

  • Robert Obermaier & Felix Müller, 2008. "Management accounting research in the lab – method and applications," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(3), pages 325-351, December.
    • Handle: RePEc:spr:metrik:v:19:y:2008:i:3:p:325-351
    DOI: 10.1007/s00187-008-0056-1
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    References listed on IDEAS

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