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Volume 37 of Advances in Management Accounting features a diverse range of authors from around the world, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners.
Volume 37 of Advances in Management Accounting uses a variety of methods, from experiments and case studies to surveys, to build upon existing knowledge within the management accounting discipline. Containing a diverse range of authors from around the world, this publication focuses on theoretically sound and practical research which has a cutting-edge and wide-reaching appeal to academics and practitioners.Showcasing methods of and analysis on varied statistical testing and performance measurement models, this edited collection will appeal to both management accounting academics and professionals. Topics analysed include the effects and significance of statistical testing, the limits and goals of such testing and modelling, compensation moderation, and how to handle ethical issues affecting management accounting.Advances in Management Accounting (AIMA) publishes thought-provoking volumes that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The series seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. AIMA seeks to publish commentaries on research methodology and new management accounting areas of interest as well as papers using research methods including survey research, field tests, case studies, experiments, meta-analyses, and modelling.
Chris Akroyd is Professor of Accounting at the University of Canterbury, New Zealand. His primary research areas include management accounting and control systems with a focus on innovation, social and environmental sustainability, and entrepreneurial firms. His research has appeared in Management Accounting Research, Accounting, Auditing & Accountability Journal, Accounting & Finance, Qualitative Research in Accounting & Management, Journal of Cleaner Production, and Sustainability Accounting, Management & Policy Journal. He is the Series Editor of Advances in Management Accounting
Introduction; Chris Akroyd
SPECIAL ISSUE PAPERS
Chapter 1. The Null Hypothesis Statistical Testing Paradigm Undermines Knowledge Acquisition In Management Accounting Research: It Needs To Be Abandoned; R. Murray Lindsay
Chapter 2. Going Beyond Lindsay's Argument Pertaining To Null Hypothesis Significance Testing; David Trafimow
Chapter 3. The Lack Of Reproducibility In Management Accounting Research: Blame It All On The NHST?; Frank Hartmann and Thomas Niederkofler
Chapter 4. Rethinking Null Hypothesis Significance Testing: Its Limitations, Alternative Approaches, And The Call For Change In Scientific Research; Avishek Bhandari and Joanna Golden
Chapter 5. Statistical Significance And Effect Size Tests In Sem: Common Method Bias And Strong Theorizing; Ned Kock and Kevin E. Dow
Chapter 6. Why The Null Hypothesis Statistical Testing Paradigm Is Not The Root Problem Of The Replication Crisis; Michael Falta
REGULAR ISSUE PAPERS
Chapter 7. The Moderating Role Of Corporate Social Responsibility On Top Executive Compensation: Evidence From Us Banks And Financial Institutions; Mahfuja Malik and Eunsup Daniel Shim
Chapter 8. Getting Better At Doing Good: Dealing With Ethical Dilemmas In Management Accounting; Regina F. Bento and Lourdes F. White