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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License | In Copyright (Rights Reserved) |
Work Type | Article |
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Publication Date | April 2, 2020 |
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Deposited | April 22, 2022 |
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