We provide a discussion of three of Zimmerman's (2001) conjectures about, and prescriptions for improving, the current unsatisfactory state of empirical management accounting research: its focus on describing practice instead of testing theories; its focus on decision-making instead of control;...

Eliminating alternative causal explanations plays an important role in establishing causality. We analyze two strategies researchers use to eliminate alternatives to their preferred causal explanations: providing persuasive evidence against other plausible explanations and developing a preferred...

In this study, we ask: how does the intensity of internal competition for resources affect the communication of private information in an organization? Although competition between different divisions or units for resources is pervasive in many organizations, much of the accounting literature...

This review identifies subjective decision-making processes related to management accounting (MA) and uses these processes as a basis for organizing psychology-based research on MA. For each decision process we identify families of related psychology models that have supported robust...