Management Accounting & Control Scales Handbook (Research in Management Accounting & Control) - Softcover

Schäffer, Utz

Softcover

ISBN 10: 3835005251 ISBN 13: 9783835005259

Publisher: Deutscher Universitätsverlag, 2007

Synopsis

I owe the idea of creating this scales handbook to Klaus Brockhoff. At the Vallendarer Controlling-Tagung 2002 and with reference to German-language controlling research, he rightly pointed out that methodological approaches aim – among other things – at establishing the intersubjective comparability of research questions. Therefore, differing, unrelated definitions of latent constructs do a disservice to comparative research and cumulative discovery processes. This is where scales handbooks offer a concrete benefit: a quick and concise overview of the relevant constructs and their use in previous studies. Not surprisingly, scales handbooks have existed for quite some time in marketing and other disciplines. Most controlling researchers, however, have traditionally been rather hesitant to engage in rigorous empirical research and to connect to the international scientific community in management accounting. As a consequence, a handbook of management accounting and control-related constructs does not yet exist. However, we were able to build on a smaller compilation of scales which was collected and published by Jürgen Weber, Bianca Willauer and myself in 2003. Against this background, the collection of scales in this book aims at promoting empirical research in controlling by giving researchers a quick and – to the extent possible – concise overview of relevant constructs and their use in previous studies. A significant number of the constructs presented in this collection are based on data sampled in Germany, and have not been translated into English. However, the names of constructs, their descriptions and all the goodness-of-fit measures are given in English.

About this title

About the Author

Prof. Dr. Utz Schäffer ist Inhaber des Lehrstuhls für Controlling und Unternehmenssteuerung an der WHU – Otto Beisheim School of Management in Vallendar.

From the Back Cover

This manual is a comprehensive compilation of multi-item measures used in empirical research in the field of management accounting and control.

Utz Schäffer describes all scales, including the psychometric qualities as well as samples which have been used, in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.

Edition details

• Publisher: Deutscher Universitätsverlag
• Publication date: 2007
• Language: English
• ISBN 10: 3835005251
• ISBN 13: 9783835005259
• Binding: Paperback
• Number of pages: 327