Constructs in survey-based management accounting and control research: An inventory from 1996 to 2015
- Publication Type:
- Journal Article
- Citation:
- Journal of Management Accounting Research, 2018, 30 (2), pp. 269 - 322
- Issue Date:
- 2018-06-01
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© 2018, American Accounting Association. All rights reserved. This article presents an inventory of constructs measured in survey-based management accounting and control (MAC) research from 1996 to 2015. The inventory is intended to serve as a reference source for researchers to identify prior operationalizations of constructs of interest.
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