Psychology Theory in Management Accounting Research
2006; Elsevier BV; Linguagem: Inglês
10.1016/s1751-3243(06)01004-2
ISSN1751-3243
AutoresJacob G. Birnberg, Joan L. Luft, Michael D. Shields,
Tópico(s)Psychology of Social Influence
ResumoThis chapter provides an introduction to psychology theories that have proven useful in management accounting research. Each theory is presented and discussed in the context of selected management accounting research that has used the theory. Because it is impossible to present a complete description and analysis of each theory, this chapter includes references to the psychology literature to guide researchers who want to learn more about any particular theory. This chapter concludes by summarizing what has been learned from psychology theory-based research on management accounting practices and identifying common themes in this literature.
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