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Subjectivity in developing and validating causal explanations in positivist accounting research
16 references·16 citing·45 second hopsampled
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References

  • 1954Essays in Positive Economics3,204 cited
  • 1954Essays in Positive Economics.2,999 cited
  • 1946Science as a Vocation2,170 cited
  • 1971That's Interesting!1,216 cited
  • 2002Experimental research in financial accounting1,213 cited
  • 2003Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard937 cited
  • 2003Mapping management accounting: graphics and guidelines for theory-consistent empirical research643 cited
  • 1995The Facts of Causation640 cited
  • 2004Mechanisms in the Analysis of Social Macro-Phenomena614 cited
  • 2006What Makes Management Research Interesting, And Why Does It Matter?432 cited
  • 2003Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration398 cited
  • 2000The appropriateness of RAPM: toward the further development of theory324 cited
  • 1973Research on Human Behavior: A Systematic Guide to Method257 cited
  • 2006Psychology Theory in Management Accounting Research196 cited
  • 2006Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration177 cited
  • 2002

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Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research
101 cited

Cited by

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  • 2020The association between organisational culture, CSR practices and organisational performance in an emerging economy56 cited
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  • 2013Causal inference in empirical archival financial accounting research41 cited
  • 2018Management Accounting and Partial Least Squares-Structural Equation Modelling (PLS-SEM): Some Illustrative Examples40 cited
  • 2014Firm-specific Determinants of Agricultural Financial Reporting40 cited
  • 2017Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers37 cited
  • 2017The interaction between mandatory and voluntary risk disclosure: a comparative study36 cited
  • 2020Female representation on boards and CEO performance‐induced turnover: Evidence from Russia34 cited
  • 2025Employee Organisational Commitment and Corporate Environmental Sustainability Practices: Mediating Role of Organisation Innovation Culture30 cited
  • 2016Diversity and validity in positivist management accounting research—A longitudinal perspective over four decades26 cited
  • 2014Partial Least Squares Structural Equation Modelling (PLS-SEM) in Management Accounting Research: Directions for Future Theory Development24 cited
  • 2018A Perspective on Management Accounting Research20 cited
  • 2022Exploring the Links Between IT Tools, Management Accounting Practices and SME Performance: Perceptions of CFOs in Ireland17 cited