Assessing empirical research in managerial accounting: a value-based management perspective
成果类型：
Article
署名作者：
Ittner, CD; Larcker, DF
署名单位：
University of Pennsylvania
刊物名称：
JOURNAL OF ACCOUNTING & ECONOMICS
ISSN/ISSBN：
0165-4101
DOI：
10.1016/S0165-4101(01)00026-X
发表日期：
2001
关键词：
CONTROL-SYSTEMS
performance-measures
budgetary control
quality strategy
firm performance
VALUE CREATION
COMPENSATION
IMPACT
INFORMATION
implementation
摘要：
This paper applies a value-based management framework to critically review empirical research in managerial accounting. This framework enables us to place the exceptionally diverse set of managerial accounting studies from the past several decades into an integrated structure. Our synthesis highlights the many consistent results in prior research, identifies remaining gaps and inconsistencies, discusses common methodological and econometric problems, and suggests fruitful avenues for future managerial accounting research. (C) 2001 Elsevier Science B.V. All rights reserved.
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