The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Assessing empirical research in managerial accounting: a value-based management perspective
Open accessAbstract
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.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Organizational Strategy, Structure, and Process
Miles, R. E., Snow, C. C., Meyer, A. D., & Coleman, H. J. (1978) · Academy of Management Review · doi:10.5465/amr.1978.4305755 · Cited by 4,527
Bound, J., Jaeger, D. A., & Baker, R. M. (1995) · Journal of the American Statistical Association · doi:10.2307/2291055 · Cited by 1,018
(2013) · Management Accounting · doi:10.4324/9780080938943-22 · Cited by 190
Cited by
Costs of Equity and Earnings Attributes
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004) · The Accounting Review · doi:10.2308/accr.2004.79.4.967 · Cited by 2,377
Management control systems as a package—opportunities, challenges and research directions
Malmi, T., & Brown, D. A. (2008) · Management Accounting Research · doi:10.1016/j.mar.2008.09.003 · Cited by 1,757
The design and use of performance management systems: an extended framework for analysis
Ferreira, A., & Otley, D. (2009) · Management Accounting Research · doi:10.1016/j.mar.2009.07.003 · Cited by 1,412
A review of the empirical disclosure literature: discussion
Core, J. E. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00036-2 · Cited by 803
The effects of financial reporting and disclosure on corporate investment: A review
Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2019.101246 · Cited by 749
Metadata
- Authors
- Ittner, C. D., & Larcker, D. F.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2001-12
- Volume
- 32
- Issue
- 1-3
- Pages
- 349-410
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3123883118
- Cited by
- 1,141
- References
- 3
- FWCI
- 55.31
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Assessing empirical research in managerial accounting: a value-based management perspective. https://app.cochat.ai/papers/10.1016/s0165-4101(01)00026-x
- The paper
- Ittner, C. D., & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: a value-based management perspective. Journal of Accounting and Economics. https://doi.org/10.1016/s0165-4101(01)00026-x
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
