管理会计
会计
成本会计
范围(计算机科学)
会计管理
实证会计
业务
会计研究
会计信息系统
吞吐量核算
财务会计
计算机科学
程序设计语言
出处
期刊:Journal of Management Accounting Research
[American Accounting Association]
日期:2023-07-01
卷期号:35 (2): 205-213
标识
DOI:10.2308/jmar-2023-013
摘要
ABSTRACT In this commentary, I offer some observations about the state of experimental management accounting research. I discuss the scope of management accounting research, the current focus of experimental management accounting research, and the need for management accounting research to take into account the distinctive features of the accounting setting. I also make a call for attention to be paid to task, participant, and environmental characteristics in identifying and designing management accounting experiments.
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