Realising the richness of psychology theory in contingency-based management accounting research

Matthew Hall

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

Abstract: Psychology theory has been employed extensively in contingency-based management accounting research, but there has been little consideration of how it could be utilised more fruitfully. After analysing prior research, particularly studies published in Management Accounting Research, I identify and discuss five ways to develop the use of psychology theory in contingency-based management accounting research: (1) stronger linkages between individual and organisational-level studies, (2) a more dynamic perspective on relations between management accounting practices and psychological processes, (3) greater use of field studies in contrast to surveys, (4) examination of the interdependencies between management accounting practices and other types of information, and (5) a greater focus on the role of emotions.

Keywords: management accounting; contingency theory; psychology (search for similar items in EconPapers)
JEL-codes: J50 (search for similar items in EconPapers)
Date: 2016-06-01
References: Add references at CitEc
Citations: View citations in EconPapers (21)

Published in Management Accounting Research, 1, June, 2016, 31, pp. 63-74. ISSN: 1044-5005

Downloads: (external link)
http://eprints.lse.ac.uk/64960/ Open access version. (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ehl:lserod:64960

Access Statistics for this paper

More papers in LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library LSE Library Portugal Street London, WC2A 2HD, U.K.. Contact information at EDIRC.
Bibliographic data for series maintained by LSERO Manager ().