The DOI matches its Crossref record; 103 of the 103 references it cites were found in a registry or an index.
Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration
Abstract
Budgeting is one of the most extensively researched topics in management accounting and has been studied from the theoretical perspectives of economics, psychology, and sociology. Thus, budgeting offers opportunities for research that chooses between competing theories from these perspectives or combines theories from different perspectives if they are compatible, to create more complete and valid explanations of the causes and effects of budgeting practices. In the first part of the paper we analyze budgeting research in the three theoretical perspectives, focusing on important similarities and differences across perspectives with respect to the primary research question, levels of analysis, assumptions about rationality and equilibrium, budgeting and nonbudgeting variables, and causal-model forms. In the last part of this paper we identify four interrelated criteria for selective integrative research and provide an example of using these criteria for research on participative budgeting.
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Cited by
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
Hall, M. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.02.004 · Cited by 614
Accounting, organizing, and economizing: connecting accounting research and organization theory
Miller, P., & Power, M. (2013) · Academy of Management Annals · doi:10.5465/19416520.2013.783668 · Cited by 588
Nitzl, C. (2016) · Journal of Accounting Literature · doi:10.1016/j.acclit.2016.09.003 · Cited by 580
Hoque, Z. (2014) · The British Accounting Review · doi:10.1016/j.bar.2013.10.003 · Cited by 490
Metadata
- Authors
- Covaleski, M. A., Evans, J. H., Luft, J. L., & Shields, M. D.
- Venue
- Journal of Management Accounting Research
- Publisher
- American Accounting Association
- Published
- 2003-01-01
- Volume
- 15
- Issue
- 1
- Pages
- 3-49
- ISSN
- 1049-2127 (ISSN-L)
- 1558-8033
- OpenAlex
- W2144822451
- Cited by
- 398
- References
- 103
- FWCI
- 14.41
- Type
- journal article
- Language
- en
- Open access
- closed
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