1
Accounting associate of Shahid Bahonar University
2
Accounting Ph.D student of Shahid Bahonar University
10.22034/iaas.2020.105406
Abstract
The empirical managerial accounting literature has failed to produce a substantive cumulative body of knowledge. This literature has not matured beyond describing practice to developing and testing theories explaining observed practice, like other areas of accounting research. While the lack of publicly available data is a popular reason for this literature’s underdeveloped state, it is not the only one. Other conjectures include: its inductive approach, researchers’ incentives, its use of non-economics-based frameworks, the lack of empirically testable theories, and its emphasis on decision making, not control.
Khodamipour,A. and Hosayni,S. R. (2013). Investigate of Management Accounting
Empirical Researches Failed Factors. Accounting and Auditing Studies, 2(5), 58-69. doi: 10.22034/iaas.2020.105406
MLA
Khodamipour,A. , and Hosayni,S. R. . "Investigate of Management Accounting
Empirical Researches Failed Factors", Accounting and Auditing Studies, 2, 5, 2013, 58-69. doi: 10.22034/iaas.2020.105406
HARVARD
Khodamipour A., Hosayni S. R. (2013). 'Investigate of Management Accounting
Empirical Researches Failed Factors', Accounting and Auditing Studies, 2(5), pp. 58-69. doi: 10.22034/iaas.2020.105406
CHICAGO
A. Khodamipour and S. R. Hosayni, "Investigate of Management Accounting
Empirical Researches Failed Factors," Accounting and Auditing Studies, 2 5 (2013): 58-69, doi: 10.22034/iaas.2020.105406
VANCOUVER
Khodamipour A., Hosayni S. R. Investigate of Management Accounting
Empirical Researches Failed Factors. Accounting and Auditing Studies, 2013; 2(5): 58-69. doi: 10.22034/iaas.2020.105406
