Abstract
In this chapter, I discuss archival research in management accounting, where “archival” is narrowly defined and “management accounting” broadly. Given these definitions, I address the literature's excessive focus on one specific research area, i.e., executive compensation, and its use of publicly available data to answer the dominant research question. I argue that the easy access to databases has led to an uncritical use of the data, which begs the question of what we have learned. I conclude that, relative to the size of this field, we know very little about the design of incentive contracts for CEOs and propose two broad directions for future research.
Original language | English |
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Title of host publication | Handbook of Management Accounting Research |
Editors | Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields |
Place of Publication | Amsterdam |
Publisher | Elsevier |
Pages | 399-414 |
Number of pages | 16 |
Volume | 1 |
ISBN (Print) | 9780080445649 |
DOIs | |
Publication status | Published - 1 Jan 2007 |