#5062. Replication in experimental management accounting research - an editorial

July 2026publication date
Proposal available till 15-05-2025
4 total number of authors per manuscript0 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Accounting;
Management Information Systems;
Management of Technology and Innovation;
Strategy and Management;
Management Science and Operations Research;
Places in the authors’ list:
place 1place 2place 3place 4
FreeFreeFreeFree
2350 $1200 $1050 $900 $
Contract №5062.1 Contract №5062.2 Contract №5062.3 Contract №5062.4
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)

Abstract:
Experimental management accounting research has increased in volume and prominence, especially in Europe where it remained something of a niche area well into the early 2000s. As experimental management accounting research became part of the mainstream literature, experimental researchers also faced challenges. Replication is of crucial importance to move the literature forward and improve our theoretical models. Failure to replicate findings of an earlier study is not necessarily evidence of questionable research practices, but more likely just a signal that under certain circumstances results can be different. For example, relationships between certain variables of interest are more complex than initially thought or relationships have changed over time. In other words, ‘unsuccessful’ replication should not be considered a threat to existing studies, but an important extension of our knowledge.
Keywords:
Accounting research; experimental management; knowledge extension

Contacts :
0