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The evaluation of management accounting innovations; some methodological issues

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  • Schoute, M.

    (Vrije Universiteit Amsterdam, Faculteit der Economische Wetenschappen en Econometrie (Free University Amsterdam, Faculty of Economics Sciences, Business Administration and Economitrics)

  • Wiersma, E.

Abstract

This paper presents the results of a literature study of methodological issues of various forms of (quantitative) evaluation research, as it is frequently conducted in other social science disciplines. The objective of this study is to assess the potential of quantitative evaluation research within the Management Accounting discipline, based on the experience with this kind of research in these somewhat related disciplines. Both studies employing a cross-sectional and a longitudinal research approach are faced with a number of severe methodological problems, most of which are discussed in this paper.

Suggested Citation

  • Schoute, M. & Wiersma, E., 2001. "The evaluation of management accounting innovations; some methodological issues," Serie Research Memoranda 009a, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    • Handle: RePEc:vua:wpaper:2001-9a
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    References listed on IDEAS

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    4. Heckman, James, 2013. "Sample selection bias as a specification error," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 31(3), pages 129-137.
    5. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
    6. J. Myles Shaver, 1998. "Accounting for Endogeneity When Assessing Strategy Performance: Does Entry Mode Choice Affect FDI Survival?," Management Science, INFORMS, vol. 44(4), pages 571-585, April.
    7. Harry P. Bowen & Margarethe F. Wiersema, 1999. "Matching method to paradigm in strategy research: limitations of cross‐sectional analysis and some methodological alternatives," Strategic Management Journal, Wiley Blackwell, vol. 20(7), pages 625-636, July.
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    management accounting innovations;

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