From PhD Prep Track
Description of Research
Managerial accounting research examines how managerial accounting information affects the behavior of individuals who compose organizations. Research in managerial accounting also helps determine the extent to which managerial accounting practices actually motivate individuals within an organization and helps mitigate the divergence of interests between employees and owners. Data may be unavailable or difficult to obtain for managerial studies, but experiments can be a useful way to gather data. Geoffrey Sprinkle, the John Deere Faculty Fellow at Indiana University, describes the role of experimental managerial research, summarizes the research in this field, and discusses possible future research (Accounting, Organizations, and Society; 2007).
Researchers Examining these Issues using Psychological Motivations
Researchers Examining these Issues using Economic Motivations