实证管理会计研究中的虚拟问题

Managerial Accounting eJournal Pub Date : 2018-08-01 DOI:10.1111/1475-679x.12222

M. Abernethy, D. Campbell

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引用次数: 2

摘要

我们回顾了过去10年发表在JAR上的实证论文，这些论文研究了复杂、模糊和绩效难以衡量的组织环境中的管理会计和控制系统。这些论文借鉴了组织文化和关系契约的各种较新的经济模型以及社会学和心理学的相关理论。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Virtual Issue on Empirical Management Accounting Research

We review empirical papers published in JAR over the past 10 years examining management accounting and control systems in organizational contexts that are complex, ambiguous and where performance is difficult to measure. These papers draw on a variety of newer economic models of organization culture and relational contracts and related theories from sociology and psychology.

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Managerial Accounting eJournal

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