Psychology in management accounting and control research: an overview of the recent literature

dc.contributor.authorWibbeke, Lisa-Marie
dc.contributor.authorLachmann, Maik
dc.date.accessioned2021-03-18T08:48:33Z
dc.date.available2021-03-18T08:48:33Z
dc.date.issued2020-07-21
dc.description.abstractFor decades, management accounting and control (MAC) researchers have employed a diverse set of source disciplines to predict and examine behavior, and psychology is among the most frequently drawn upon. Although the literature confirms that psychological theories are highly relevant to MAC research, the existing knowledge on this field remains fragmented. Given this background, we examine recent MAC research through a systematic review of the different subfields of psychology to investigate the development of this stream of research. To do so, we collect 125 relevant articles from nine leading accounting journals between 2000 and 2019 and analyze their contents. On this basis, we provide a detailed overview of the use of psychological theories in recent literature and identify links between specific theories and MAC topics. We find that the quantity and proportion of psychology-based MAC research and the diversity of psychology subfields all increase during our investigation period, especially between 2015 and the first half of 2019. Overall, most studies address performance measurement and evaluation topics, and social psychology concepts are the most frequently applied. However, we find considerable differences in the application of psychological theories across different MAC topics. Our review provides insights into the content of this research stream and, thus, serves as a valuable source for researchers seeking an overview of previous investigations drawing on different subfields of psychology.en
dc.description.sponsorshipTU Berlin, Open-Access-Mittel – 2020en
dc.identifier.eissn2191-477X
dc.identifier.issn2191-4761
dc.identifier.urihttps://depositonce.tu-berlin.de/handle/11303/12853
dc.identifier.urihttp://dx.doi.org/10.14279/depositonce-11653
dc.language.isoen
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subject.ddc650 Management und unterstützende Tätigkeitenen
dc.subject.otherliterature reviewen
dc.subject.othermanagement accountingen
dc.subject.othermanagement controlen
dc.subject.otherpsychologyen
dc.subject.othercontrol researchen
dc.titlePsychology in management accounting and control research: an overview of the recent literatureen
dc.typeArticleen
dc.type.versionpublishedVersionen
dcterms.bibliographicCitation.doi10.1007/s00187-020-00302-3en
dcterms.bibliographicCitation.issue3en
dcterms.bibliographicCitation.journaltitleJournal of Management Controlen
dcterms.bibliographicCitation.originalpublishernameSpringerNatureen
dcterms.bibliographicCitation.originalpublisherplaceLondon [u.a.]en
dcterms.bibliographicCitation.pageend328en
dcterms.bibliographicCitation.pagestart275en
dcterms.bibliographicCitation.volume31en
tub.accessrights.dnbfreeen
tub.affiliationFak. 7 Wirtschaft und Management>Inst. Betriebswirtschaftslehre (IBWL)>FG Lehrstuhl für Controlling und Rechnungslegungde
tub.affiliation.facultyFak. 7 Wirtschaft und Managementde
tub.affiliation.groupFG Lehrstuhl für Controlling und Rechnungslegungde
tub.affiliation.instituteInst. Betriebswirtschaftslehre (IBWL)de
tub.publisher.universityorinstitutionTechnische Universität Berlinen
Files
Original bundle
Now showing 1 - 1 of 1
Loading…
Thumbnail Image
Name:
Wibbeke_Lachmann_Pschology_2020.pdf
Size:
1017.34 KB
Format:
Adobe Portable Document Format
Description:
Collections