Through the Looking Glass: Observations on Experimental Management Accounting Research

Abstract

ABSTRACT In this commentary, I offer some observations about the state of experimental management accounting research. I discuss the scope of management accounting research, the current focus of experimental management accounting research, and the need for management accounting research to take into account the distinctive features of the accounting setting. I also make a call for attention to be paid to task, participant, and environmental characteristics in identifying and designing management accounting experiments.