A Functional Elaboration Theory Perspective on Management Accounting in Small Firms

We note a lack of theoretical explanations in a recent review of small-firm management accounting research and draw on recent organizational research (functional elaboration theory and theory of asymmetric effects of misfit, specifically) that may further illuminate findings in some small-firm management accounting studies. After briefly discussing how the functional elaboration process model in Wilkerson and Seers (2019) may be adapted to small-firm management accounting research, we offer recommendations for questionnaire measures of management accounting’s qualitative functional elaboration and underfit in small firms. Finally, we discuss implications for practice and entrepreneurship education. Keywords: small-firm management accounting, functional elaboration of management accounting, underfit, overfit, qualitative functional elaboration

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Work Title A Functional Elaboration Theory Perspective on Management Accounting in Small Firms
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Open Access
Creators
  1. James Wilkerson
  2. Angela Bassani
  3. A Bassani
  4. J Wilkerson
License In Copyright (Rights Reserved)
Work Type Article
Publisher
  1. North American Business Press
Publication Date April 2, 2020
Publisher Identifier (DOI)
  1. 10.33423/jaf.v20i1.2745
Source
  1. Journal of Accounting and Finance
Deposited April 22, 2022

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