Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Field
Studies Main Page | Case Studies Main Page
Abernethy, M. A., A. M. Millis, P. Brownell and P. Carter. 2001. Product diversity and costing system design choice: Field study evidence. Management Accounting Research (September): 261-279.
Ahrens, T. 1997. Talking accounting: An ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society 22(7): 617-637.
Ahrens, T. 1999. Contrasting Involvements: A Study of Management Accounting Practices (Management, Organizations and Society). Gordon & Breach Science Publishers.
Ahrens, T. and C. S. Chapman. 2006. Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society 31(8): 819-841.
Ahrens, T. and J. F. Dent. 1998. Accounting and organizations: Realizing the richness of field research. Journal of Management Accounting Research (10): 1-39. (Summary).
Ahrens, T. and M. Mollona. 2007. Organisational control as cultural practice - A shop floor ethnography of a Sheffield steel mill. Accounting, Organizations and Society 32(4-5): 305-331.
Ahrens, T., L. Ferry and R. Khalifa. 2020. Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes. Management Accounting Research (September): 100686.
Akers, M. D. and G. Porter. 1995. Strategic planning at five world-class companies. Management Accounting (July): 24-31. (Field study).
Amslem, T. and Y. Gendron. 2019. From emotionality to the cultivation of employability: An ethnography of change in social work expertise following the spread of quantification in a social enterprise. Management Accounting Research (March): 39-55.
Andersen, I., P. Karnoe and F. Borum. 1999. On the Art of Doing Field Studies: An Experience-Based Research Methodology (Copenhagen Studies in Economics and Management). Handelshojskolens Forlag.
Anderson, S. W., J. W. Hesford and S. M. Young. 2002. Factors influencing the performance of activity based costing teams: A field study of ABC model development time in the automobile industry. Accounting, Organizations and Society 27(3): 195-211. (Summary).
Anderson, S. W., M. H. Christ, H. C. Dekker and K. L. Sedatole. 2014. The use of management controls to mitigate risk in strategic alliances: Field and survey evidence. Journal of Management Accounting Research 26(1): 1-32.
Andon, P., J. Baxter and W. F. Chua. 2007. Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research (June): 273-308.
Angrosino, M. V. 2004. Projects in Ethnographic Research. Waveland Press.
Aranda, C. and J. Arellano. 2010. Consensus and link structure in strategic performance measurement systems: A field study. Journal of Management Accounting Research (22): 271-299.
Arena, M., M. Arnaboldi and T. Palermo. 2017. The dynamics of (dis) integrated risk management.: A comparative field study. Accounting, Organizations and Society (62): 65-81.
Argyris, C. 1979. Review: Using qualitative data to test theories. Reviewed work: The Swine Flu Affair: Decision Making on a Slippery Disease. by Richard Neustadt and Harvey V. Fineberg. Administrative Science Quarterly 24(4): 672-679.
Asare, A. K. and A. M. Wright. 2018. Field evidence about auditor's experiences in consulting with forensic specialists. Behavioral Research In Accounting 30(1): 1-25.
Atkinson, A. A. and W. Shaffir. 1998. Standards for field research in management accounting. Journal of Management Accounting Research (10): 41-68. (Summary).
Bamber, M. and M. Tekathen. 2023. Balancing emic-etic tensions in the field-, head-, and text-work of ethnographic management accounting research. Journal of Management Accounting Research 35(1): 23-47.
Banker, R. D. and S. M. Datar. 1987. Accounting for labor productivity in manufacturing operations: An application. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 169-203.
Banker, R. D., J. M. Field, R. G. Schroeder and K. K. Sinha. 1996. Impact of work teams on manufacturing performance: A longitudinal field study. The Academy of Management Journal 39(4): 867-890.
Banker, R. D., S. Devaraj, R. G. Schroeder and K. K. Sinha. 2002. Performance impact of the elimination of direct labor variance reporting: A field study. Journal of Accounting Research (September): 1013-1036.
Banker, R. D., S. Lee and G. Potter. 1996. A field study of the impact of a performance-based incentive plan. Journal of Accounting and Economics (April): 195-226.
Banker, R. D., S. M. Datar, S. Kekre and T. Mukhopadbyay. 1990. Costs of product and process complexity. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 9: 269-290.
Barley, S. R. 1996. Technicians in the workplace: Ethnographic evidence for bringing work into organizational studies. Administrative Science Quarterly 41(3): 404-441.
Barrett, B. V., J. B. Forbes, E. J. O'Connor and R. A. Alexander. 1980. Ability-satisfaction relationships: Field and laboratory studies. The Academy of Management Journal 23(3): 550-555.
Baxter, J. A. and W. F. Chua. 1998. Doing field research: Practice and meta-theory in counterpoint. Journal of Management Accounting Research (10): 69-87.
Baxter, R. J., D. K. Holderness Jr. and D. A. Wood. 2016. Applying basic gamification techniques to IT compliance training: Evidence from lab and field. Journal of Information Systems (Fall): 119-133.
Baxter, R. J., D. K. Holderness Jr. and D. A. Wood. 2017. The effects of gamification on corporate compliance training: A partial replication and field study of true office anti-corruption training. Journal of Forensic Accounting Research 2(1): A20-A30.
Belnap, A. 2023. The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment. Journal of Accounting and Economics (February): 101522.
Berger, L., K. J. Klassen, T. Libby and A. Webb. 2013. Complacency and giving up across repeated tournaments: Evidence from the field. Journal of Management Accounting Research (25): 143-167.
Bhambri, A. and J. Sonnenfeld. 1988. Organization structure and corporate social performance: A field study in two contrasting industries. The Academy of Management Journal 31(3): 642-662.
Bills, K. L., C. Hayne and S. E. Stein. 2018. A field study on small accounting firm membership in associations and networks: Implications for audit quality. The Accounting Review (September): 73-96.
Birnberg, J. G. and C. Snodgrass. 1988. Culture and control: A field study. Accounting, Organizations and Society 13(5): 447-464.
Bouchard, T. J. 1976. Field research methods: interviewing, questionnaires, participant observation, unobtrusive measures . Handbook of Industrial and Organizational Psychology. Edited by M. D. Dunnette. Rand-McNally College Publishing Company, Chicago: 363-414.
Bourmistrov, A. and K. Kaarboe. 2013. From comfort to stretch zones: A field study of two multinational companies applying "beyond budgeting" ideas. Management Accounting Research (September): 196-211.
Briers, M. and W. F. Chua. 2001. The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society 26(3): 237-269.
Brownell, P. 1982. A field study examination of budgetary participation and locus of control. The Accounting Review (October): 766-777.
Bruns, W. J. Jr. 1987. A field study of an attempt to change an embedded cost accounting system. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 97-118.
Bruns, W. J. Jr. and R. S. Kaplan, editors. 1987. Accounting and Management Field Study Perspectives. Boston: Harvard Business School Press.
Bruns, W., and S. McKinnon. 1993. Information and managers: A field study. Journal of Management Accounting Research (5): 84-108. (Summary).
Buchanan, D., et. al. 1988. Getting in, getting on, getting out, and getting back. In Doing Research in Organizations. Edited by A. Bryman. Routledge: 53-67.
Buller, P. F. and C. H. Bell, Jr. 1986. Effects of team building and goal setting on productivity: A field experiment. The Academy of Management Journal 29(2): 305-328.
Cai, W., S. Gallani and J. Shin. 2023. Incentive contract design and employee-initiated innovation: Evidence from the field. Contemporary Accounting Research 40(1): 292-323.
Cannon, N. H. and J. C. Bedard. 2017. Auditing challenging fair value measurements: Evidence from the field. The Accounting Review (July): 81-114.
Caplan, E. H. 1968. Behavioral assumptions of management accounting - Report of a field study. The Accounting Review (April): 342-362.
Casas-Arce, P. and F. A. Martinez-Jerez. 2022. Leader effects in competition among teams: Evidence from a field intervention. The Accounting Review (January): 99-122.
Casas-Arce, P., S. M. Lourenco and F. Martinez-Jerez. 2017. The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction. Journal of Accounting Research (December): 1051-1088.
Chan, S. H. and S. Wright. 2007. Feasibility of more frequent reporting: A field study informed survey of in-company accounting and IT. Professionals. Journal of Information Systems (Fall): 101-115.
Chenhall, R. H., M. Hall and D. Smith. 2017. The expressive role of performance measurement systems: A field study of a mental health development project. Accounting, Organizations and Society (63): 60-75.
Choi, J. H., J. Pacelli, K. M. Rennekamp and S. Tomar. 2023. Do jobseekers value diversity information? Evidence from a field experiment and human capital disclosures. Journal of Accounting Research (June): 695-735.
Collier, P. and A. Gregory. 1995. Investment appraisal in service industries: A field study analysis of the U.K. hotels sector. Management Accounting Research (March): 33-57.
Collier, P. M. 2001. The power of accounting: A field study of local financial management in a police force. Management Accounting Research (December): 465-486.
Collins, J. M. and P. M. Muchinsky. 1993. An assessment of the construct validity of three job evaluation methods: A field experiment. The Academy of Management Journal 36(4): 895-904.
Conlon, D. E. and N. M. Murray. 1996. Customer perceptions of corporate responses to product complaints: The role of explanations. The Academy of Management Journal 39(4): 1040-1056.
Cook, T. D. and D. T. Campbell. 1979. Quasi-Experimentation: Design and Analysis for Field Settings. Boston: Houghton Mifflin.
Cooper, R. and P. B. B. Turney. 1990. Internally focused activity-based cost systems. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 10: 291-305.
Cooper, R. and R. S. Kaplan. 1987. How cost accounting systematically distorts product costs. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 204-228.
Cordery, J. L., W. S. Mueller and L. M. Smith. 1991. Attitudinal and behavioral effects of autonomous group working: A longitudinal field study. The Academy of Management Journal 34(2): 464-476.
Corey, E. R. 1990. MBA Field Studies: A Guide for Students and Faculty. Harvard Business School Press.
Costello, A. M., A. K. Down and M. N. Mehta. 2020. Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models. Journal of Accounting and Economics (November-December): 101360.
Covaleski, M. A. and M. W. Dirsmith. 1988. The use of budgetary symbols in the political arena: An historically informed field study. Accounting, Organizations, and Society 13(1): 1-24.
Covaleski, M. A., M. W. Dirsmith and J. M. Weiss. 2013. The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs. Accounting, Organizations and Society 38(5): 333-364.
Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35.
Covaleski, M. A., M. W. Dirsmith, J. B. Heian and S. Samuel. 1998. The calculated and the avowed: Techniques of discipline and struggles over identity in big six public accounting firms. Administrative Science Quarterly 43(2): 293-327.
Chew, D. H. 1997. Studies in International Corporate Finance and Governance Systems: A Comparison of the U.S., Japan, and Europe. Oxford University Press.
Chua, W. F. 1994. Issues in substantive areas of research: Field research in accounting. In Review Methods in Accounting: Issues and Debates, edited by A. J. Richardson. CGA Research Monograph Number 25. Vancouver, B.C.: CGA Canada.
Chua, W. F. 1996. Issues in substantive areas of research: Field research in accounting. In Research Methods in Accounting: Issues and Debates. Edited by A. Richardson, 209-228. Vancouver, B.C.: CGA-Canada Research Foundation.
Cronin, M., D. H. Erkens, J. D. Schloetzer and C. H. Tinsley. 2021. How controlling failure perceptions affects performance: Evidence from a field experiments. The Accounting Review (March): 205-230.
Dai, N. T., Z S. Tan, G. Tang and J. Z. Xiao. 2017. IPOs, institutional complexity, and management accounting in hybrid organisations: A field study in a state-owned enterprise in China. Management Accounting Research (September): 2-23.
Debrecency, R. S. and G. L. Gray. 2013. IT governance and process maturity: A multinational field study. Journal of Information Systems (Spring): 157-188.
Dekker, H. C. 2003. Value chain analysis in interfirm relationships: A field study. Management Accounting Research (March): 1-23.
Dennis, S. A. and K. M. Johnstone. 2018. A natural field experiment examining the joint role of audit partner leadership and subordinates' knowledge in fraud brainstorming. Accounting, Organizations and Society (66): 14-28.
Dent, J. F. 1987. Tension in the design of formal control systems: A field study in a computer company. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 119-145.
Diamond, R. M. 2002. Field Guide to Academic Leadership (Jossey Bass Higher and Adult Education Series). Jossey-Bass.
Dopuch, N. and M. Gupta. 1994. Economic effects of production changes: Accounting implications. Journal of Management Accounting Research (6): 1- 23.
Downey, H. K. and R. D. Ireland. 1979. Quantitative versus qualitative: Environmental assessment in organizational studies. Administrative Science Quarterly 24(4): 630-637.
Dvir, T., D. Eden, B. J. Avolio and B. Shamir. 2002. Impact of transformational leadership on follower development and performance: A field experiment. The Academy of Management Journal 45(4): 735-744.
Earley, P. C. 1993. East meets west meets mideast: Further explorations of collectivistic and individualistic work groups. The Academy of Management Journal 36(2): 319-348.
Engelberg, J. 2018. Discussion of "Earnings announcement promotions: A Yahoo finance field experiment". Journal of Accounting and Economics (November-December): 415-418.
Eyring, H., P. J. Ferguson and S. Koppers. 2021. Less information, more comparison, and better performance: Evidence from a field experiment. Journal of Accounting Research (May): 657-711.
Farewell, S. M., L. Hao, V. Kashyap and R. E. Pinsker. 2017. A field study examining the Indian Ministry of Corporate Affairs' XBRL implementation. Journal of Information Systems (Spring): 103-117.
Ferreira, A. and D. Otley. 2009. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research (December): 263-282. (Summary).
Ferreira, L., and K. Merchant. 1992. Field research in management accounting and control: A review and evaluation. Accounting, Auditing and Accountability Journal (5): 3-34.
Fetterman, D. M. 2009. Ethnography: Step-by-Step. Sage Publications, Inc.
Fife, W. 2005. Doing Fieldwork: Ethnographic Methods for Research in Developing Countries and Beyond. Palgrave Macmillan.
Fischer, M. J. 1996. "Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study. Accounting, Organizations and Society 21(2-3): 219-242.
Flamholtz, E. and E. Cook. 1978. Connotative meaning and its role in accounting change: A field study. Accounting, Organizations and Society 3(2): 115-139.
Flamholtz, E. G. 1972. Assessing the validity of a theory of human resource value: A field study. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 241-266.
Floyd, E. and J. A. List. 2016. Using field experiments in accounting and finance. Journal of Accounting Research (May): 437-475. Journal of Accounting Research. 2017. Erratum. Journal of Accounting Research (September): 1017. (Refers to Floyd and List paper "Using field experiments in accounting and finance." May 2016).
Forbes, J. B. 1987. Early intraorganizational mobility: Patterns and influences. The Academy of Management Journal 30(1): 110-125.
Foster, G. and M. Gupta. 1990. Activity accounting: An electronics industry implementation. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 8: 225-268.
Gauharou, B. 2000. Activity-based costing at DSL Client Services. Management Accounting Quarterly (Summer): 4-11.
Gephart, R. P. Jr. 1978. Status degradation and organizational succession: An ethnomethodological approach. Administrative Science Quarterly 23(4): 553-581.
Ghosh, D. and R. Lusch. 2000. Outcome effect, controllability and performance evaluation of managers: Some field evidence from multi-outlet businesses. Accounting Organizations and Society 25(4&5): 411-425.
Glaser, B. G. and A. L. Strauss. 1967. The Discovery of Grounded Theory. Chicago, IL: Aldine.
Gosse, D. I. 1993. Cost accounting’s role in computer-integrated manufacturing: An empirical field study. Journal of Management Accounting Research (5): 159-179.
Graaf, J. and G. Johed. 2020. "Reverse brokering" and the consumption of accounting: A broker desk ethnography of an investment case. Accounting, Organizations and Society (85): 101154.
Griffin, R. W. 1983. Objective and social sources of information in task redesign: A field experiment. Administrative Science Quarterly 28(2): 184-200.
Groen, B. A. C., M. J. F. Wouters and C. P. M. Wilderom. 2012. Why do employees take more initiatives to improve their performance after co-developing performance measures? A field study. Management Accounting Research (June): 120-141.
Gundry, L. K. and A. Buckho. 1996. Field Casework : Methods for Consulting to Small and Startup Businesses (Entrepreneurship and the Management of Growing Enterprises). Sage Publications.
Gupta, M. 1993. Heterogeneity issues in aggregated costing systems. Journal of Management Accounting Research (5): 180-212.
Hall, M., A. Mikes and Y. Millo. 2015. How do risk managers become influential? A field study of toolmaking in two financial institutions. Management Accounting Research (March): 3-22.
Hammond, S. A. and C. Royal. Editors. 2001. Lessons From the Field: Applying Appreciative Inquiry (Revised Edition). Thin Book Publishing Company.
Hayne, C. 2022. The effect of discontinuous and unpredictable environmental change on management accounting during organizational crisis: A field study. Contemporary Accounting Research 39(3): 1758-1796.
Hayne, C. and V. Marshall. 2019. Information intermediary or de facto standard setter? Field evidence on the indirect and direct influence of proxy advisors. Journal of Accounting Research (September): 969-1011.
Hertenstein, J. H. 1987. Management control system change: The adoption of inflation accounting. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 17-48.
Hicks, W. D. and R. J. Klimoski. 1987. Entry into training programs and its effects on training outcomes: A field experiment. The Academy of Management Journal 30(3): 542-552.
Hui, C., S. S. K. Lam and J. Schaubroeck. 2001. Can good citizens lead the way in providing quality service? A field quasi experiment. The Academy of Management Journal 44(5): 988-995.
Huising, R. 2015. To hive or to hold? Producing professional authority through scut work. Administrative Science Quarterly 60(2): 263-299. (Comparative ethnographic study of two professional groups).
Hunton, J., V. Arnold and J. L. Reck. 2010. Decision aid reliance: A longitudinal field study involving professional buy-side financial analysts. Contemporary Accounting Research 27(4): 997-1023.
Hunton, J. E. and A. Gold. 2010. A field experiment comparing the outcomes of three fraud brainstorming procedures: Nominal group, round robin, and open discussion. The Accounting Review (May): 911-935. (Retracted).
Hunton, J. E. and C. S. Norman. 2010. The impact of alternative telework arrangements on organizational commitment: Insights from a longitudinal field experiment. Journal of Information Systems (Spring): 67-90. (Retracted).
Hunton, J. E. and C. S. Norman. 2015. Retraction: The impact of alternative telework arrangements on organizational commitment: Insights from a longitudinal field experiment. Journal of Information Systems (Summer): 231.
Innes, J. and F. Mitchell. 1990. The process of change in management accounting: Some field study evidence. Management Accounting Research (March): 3-19.
Islam, S. 2019. A field study of strategy map evolution. Journal of Management Accounting Research 31(3): 83-98.
Ittner, C. D. 2014. Strengthening causal inferences in positivist field studies. Accounting, Organizations and Society 39(7): 545-549.
Ittner, C. D. and D. F. Larcker. 1997. Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society 22(3-4): 293-314. (Note).
Ivancevich, J. M. and J. T. McMahon. 1982. The effects of goal setting, external feedback, and self-generated feedback on outcome variables: A field experiment. The Academy of Management Journal 25(2): 359-372.
Iyer, G. S., P. M. J. Reckers and D. L. Sanders. 2010. A field experiment to explore the effects of detection and penalties communications and framing among Washington State retail firms. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 236-245.
Jans, M., M. G. Alles and M. A. Vasarhelyi. 2014. A field study on the use of process mining of event logs as an analytical procedure in auditing. The Accounting Review (September): 1751-1773.
Janvrin, D. J. and W. G. No. 2012. XBRL implementation: A field investigation to identify research opportunities. Journal of Information Systems (Spring): 169-197.
Jehn, K. A., G. B. Northcraft and M. A. Neale. 1999. Why differences make a difference: A field study of diversity, conflict, and performance in workgroups. Administrative Science Quarterly 44(4): 741-763.
Jick, T. D. 1979. Mixing qualitative and quantitative methods: Triangulation in action. Administrative Science Quarterly 24(4): 602-611.
Johnson, H. T. 1987. Organizational design versus strategic information procedures for managing corporate overhead cost: Weyerhaeuser Company. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 49-72.
Jones, T. C., W. L. Currie and D. Dugdale. 1993. Accounting and technology in Britain and Japan: Learning from field research. Management Accounting Research (June): 109-137.
Jonsson, S. 1998. Relate management accounting research to managerial work! Accounting, Organizations and Society 23(4): 411-434. (Summary).
Jonsson, S. and N. B. Macintosh. 1997. CATS, RATS, and EARS: Making the case for ethnographic accounting research. Accounting, Organizations and Society 22(3-4): 367-386. (Summary).
Jordan, P. C. 1986. Effects of an extrinsic reward on intrinsic motivation: A field experiment. The Academy of Management Journal 29(2): 405-412. 1987. Errata: Effects of an extrinsic reward on intrinsic motivation: A field experiment. The Academy of Management Journal 30(2): 315.
Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (Summary).
Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).
Karmarkar, U. S., P. J. Lederer and J. L. Zimmerman. 1990. Choosing manufacturing production control and cost accounting systems. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 12: 353-396.
Keating, P. 1995. A framework for classifying and evaluating the theoretical contributions of case research in management accounting. Journal of Management Accounting Research (5): 66-86.
Kelly, K., A. Presslee and R. A. Webb. 2017. The effects of tangible rewards versus cash rewards in consecutive sales tournaments: A field experiment. The Accounting Review (November): 165-185.
Kenno, S. A., S. A. McCracken, and S. E. Salterio. 2017. Financial reporting interview-based research: A field research primer with an illustrative example. Behavioral Research In Accounting 29(1): 77-102.
Kim, J. S. and A. F. Campagna. 1981. Effects of flexitime on employee attendance and performance: A field experiment. The Academy of Management Journal 24(4): 729-741.
Klein, H. J. and J. S. Kim. 1998. A field study of the influence of situational constraints, leader-member exchange, and goal commitment on performance. The Academy of Management Journal 41(1): 88-95.
Kornberger, M., L. Justesen and J. Mouritsen. 2011. "When you make manager, we put a big mountain in front of you": An ethnography of managers in a Big 4 accounting firm. Accounting, Organizations and Society 36(8): 514-533.
Krackhardt, D., J. McKenna, L. W. Porter and R. M. Steers. 1981. Supervisory behavior and employee turnover: A field experiment. The Academy of Management Journal 24(2): 249-259.
Krishnan, R., J. J. Mistry and V. G. Narayanan. 2012. A field study on the acceptance and use of a new accounting system. Journal of Management Accounting Research (24): 103-133.
Lanen, W. N. 1999. Waste minimization at 3M Company: A field study of nonfinancial performance measurement. Journal of Management Accounting Research (11): 29-43.
Lange, G., R. M. Hassan, K. Hamilton and M. Jiwanji. 2003. Environmental Accounting in Action: Case Studies from Southern Africa. Edward Elgar Publishing.
Lawrence, A., J. Ryans, E. Sun and N. Laptev. 2018. Earnings announcement promotions: A Yahoo finance field experiment. Journal of Accounting and Economics (November-December): 399-414.
Lawrence, C. M. and A. C. Butler. 1995. Legacy costing, fuzzy systems theory, and environmentally conscious manufacturing. Advances in Management Accounting (4): 103-126.
Lawrence, G., T. Tyson, C. Skousen and R. Fullerton. 2015. Lean practices: A field study. Cost Management (January/February): 14-24.
Liao, L., X. Martin, N. Wang, Y. Zhengwei and J. Yang. 2023. What if borrowers were informed about credit reporting? Two natural field experiments. The Accounting Review (May): 397-425.
Lillis, A. M. and J. Mundy. 2005. Cross-sectional field studies in management accounting research - Closing the gaps between surveys and case studies. Journal of Management Accounting Research (17): 119-141.
Lofland, J. and L. H. Lofland. 1984. A Guide to Qualitative Observation and Analysis. Second edition. Belmont, CA: Wadsworth Publishing Company.
Lourenco, S. M. 2016. Monetary incentives, feedback, and recognition - Complements or substitutes? Evidence from a field experiment in a retail services company. The Accounting Review (January): 279-297.
Lourenco, S. M., J. O. Greenberg, M. Littlefield, D. W. Bates and V. G. Narayanan. 2018. The performance effect of feedback in a context of negative incentives: Evidence from a field experiment. Management Accounting Research (September): 1-14.
Lucas, D. M. Not dated. Folknography: The foundation and rationale.
Lucas, D. M. 2006. The Handbook of Folknography: A Qualitative Research Method for Giving Voice. Pearson Custom Publishing.
Maas, V. S. and M. Matejka. 2009. Balancing the dual responsibilities of business unit controllers: Field and survey evidence. The Accounting Review (July): 1233-1253.
Mayer, M. W. 1987. The use of relative performance evaluations in organizations. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 295-315.
Maher, M. W. and M. L. Marais. 1998. A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis. Journal of Accounting Research (Spring): 129-142.
Maher, M. W., K. V. Ramanathan and R. B. Peterson. 1979. Preference congruence, information accuracy, and employee performance: A field study. Journal of Accounting Research (Autumn): 476-503.
Malsch, B. and S. E. Salterio. 2016. "Doing good field research": Assessing the quality of audit field research. Auditing: A Journal of Practice & Theory 35(1): 1-22.
Manthei, K., D. Sliwka and T. Vogelsang. 2023. Information, incentives, and attention: A field experiment on the interaction of management controls. The Accounting Review (September): 455-479.
Martin, J., M. S. Feldman, M. J. Hatch and S. B. Sitkin. 1983. The uniqueness paradox in organizational stories. Administrative Science Quarterly 28(3): 438-453.
Martinez, D. E., D. Pflueger and T. Palermo. 2022. Accounting and the territorialization of markets: A field study of the Colorado cannabis market. Accounting, Organizations and Society (102): 101351.
McClintock, C. C., D. Brannon and S. Maynard-Moody. 1979. Applying the logic of sample surveys to qualitative case studies: The case cluster method. Administrative Science Quarterly 24(4): 612-629.
McNatt, D. B. and T. A. Judge. 2004. Boundary conditions of the Galatea effect: A field experiment of constructive replication. The Academy of Management Journal 47(4): 550-565. (The Galatea effect is where high self-expectations leads to high performance. The Pygmalion effect is where one person's high expectations of another person leads to high performance for that person).
Merchant, K. A. 1987. How and why firms disregard the controllability principle. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 316-338.
Merchant, K. A. and A. Riccaboni. 1990. Performance-based management incentives at the Fiat Group: A field study. Management Accounting Research (December): 281-303.
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Merchant, K. A., W. Chow and C. A. Wu. 1995. Measurement, evaluation and reward of profit center managers: A cross-cultural field study. Accounting, Organizations and Society 20(7-8): 619-638.
Milani, K. 1975. The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review (April): 274-284.
Miles, M. B. 1979. Qualitative data as an attractive nuisance: The problem of analysis. Administrative Science Quarterly 24(4): 590-601.
Miller, P. and T. O'Leary. 1997. Capital budgeting practices and complementarity relations in the transition to modern manufacture: A field-based analysis. Journal of Accounting Research (Autumn): 257-271.
Miner, A. S., P. Bassoff and C. Moorman. 2001. Organizational improvisation and learning: A field study. Administrative Science Quarterly 46(2): 304-337.
Mintzberg, H. 1973. The Nature of Managerial Work. Harper & Row. (Based on Mintzberg's MIT Ph.D. dissertation, The Manager at Work: Determining His Activities, Roles and Programs by Structured Observation).
Mintzberg, H. 1979. An emerging strategy of "direct" research. Administrative Science Quarterly 24(4): 582-589.
Mobley, W. H. 1982. Supervisor and employee race and sex effects on performance appraisals: A field study of adverse impact and generalizability. The Academy of Management Journal 25(3): 598-606.
Morales, J. and C. Lambert. 2013. Dirty work and the construction of identity. An ethnographic study of management accounting practices. Accounting, Organizations and Society 38(3): 228-244.
Naples, N. A. and K. Bojar. Editors. 2002. Teaching Feminist Activism: Strategies from the Field. Routledge.
Ngwenyama, O., L. D. Introna, M. D. Myers and J. I. Degross. 1999. New Information Technologies in Organizational Processes Mbk: Field Studies and Theoretical Reflections on the Future of Work :Ifip ... tional Federation for Information Processing). Kluwer Academic Publishers.
Ogan, P. 1976. Application of a human resource value model: A field study. Accounting, Organizations and Society 1(2 & 3): 195-217.
Palepu, K. 1987. The anatomy of an accounting change. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 73-94.
Patell, J. M. 1987. Adapting a cost accounting system to just-in-time manufacturing: The Hewlett-Packard Personal Office Computer Division. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 229-267. (Summary).
Petro, T. and K. Milani. 2000. Northrop Grumman’s four-tier approach to earning value. Management Accounting Quarterly (Summer): 40-48.
Pettigrew, A. M. 1979. On studying organizational cultures. Administrative Science Quarterly 24(4): 570-581.
Pfeffer, J. and J. Lawler. 1980. Effects of job alternatives, extrinsic rewards, and behavioral commitment on attitude toward the organization: A field test of the insufficient justification paradigm. Administrative Science Quarterly 25(1): 38-56.
Pfister, J. A. and K. Lukka. 2019. Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation. The Accounting Review (May): 345-371.
Pincus, K. V. 1997. Discussion of educating for accounting expertise: A field study. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 63-74.
Pinfield, L. T. 1986. A field evaluation of perspectives on organizational decision making. Administrative Science Quarterly 31(3): 365-388.
Piore, M. J. 1979. Qualitative research techniques in economics. Administrative Science Quarterly 24(4): 560-569.
Quick, J. C. 1979. Dyadic goal setting and role stress: A field study. The Academy of Management Journal 22(2): 241-252.
Revsine, L. 1971. Discussion of accounting for intercorporate investments: A behavior field experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 66-73.
Roebuck, P. and K. T. Trotman. 1992. A field study of the review process: Research note. Abacus 28(2): 200-210.
Roslender, R. and S. J. Hart. 2003. In search of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research (September): 255-279.
Ross, J. and K. R. Ferris. 1981. Interpersonal attraction and organizational outcomes: A field examination. Administrative Science Quarterly 26(4): 617-632.
Salancik, G. R. 1979. Field stimulations for organizational behavior research. Administrative Science Quarterly 24(4): 638-649.
Sanday, P. R. 1979. The ethnographic paradigm(s). Administrative Science Quarterly 24(4): 527-538.
Sawyer, K. B. and J. A. Clair. 2022. Hope cultures in organizations: Tackling the grand challenge of commercial sex exploitation. Administrative Science Quarterly 67(2): 289-338.
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Schweiger, D. M. and A. S. DeNisi. 1991. Communication with employees following a merger: A longitudinal field experiment. The Academy of Management Journal 34(1): 110-135.
Sedatole, K. L. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review (April): 555-580. (Summary).
Shank, J. K., and V. Govindarajan. 1988. Transaction-based costing for the complex product line: A field study. Journal of Cost Management (Summer): 31-38.
Shank, J. K. and V. Govindarajan. 1992. Strategic cost management: The value chain perspective. Journal of Management Accounting Research (4): 179-197.
Sharma, U., S. Lawrence and A. Lowe. 2010. Institutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication company. Management Accounting Research (December): 251-264.
Simon, M. and S. M. Houghton. 2003. The relationship between overconfidence and the introduction of risky products: Evidence from a field study. The Academy of Management Journal 46(2): 139-149.
Simons, R. 1987. Planning, control, and uncertainty: A process view. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 339-362.
Smith, C. H. and R. A. Lanier. 1970. The audit of management: Report on a field study. Management Accounting (June): 24-26, 46.
Smith, K. K. and V. M. Simmons. 1983. A Rumpelstiltskin organization: Metaphors on metaphors in field research. Administrative Science Quarterly 28(3): 377-392.
Soltes, E. 2014. Incorporating field data into archival research. Journal of Accounting Research (May): 521-540.
Soltes, E. 2020. Paper versus practice: A field investigation of integrity hotlines. Journal of Accounting Research (May): 429-472.
Stone, D. N. and M. K. Shelley. 1997. Educating for accounting expertise: A field study. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 35-61.
Storey, R. K. 1971. Discussion of accounting for intercorporate investments: A behavior field experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 74-78.
Susman, G. I. and R. D. Evered. 1978. An assessment of the scientific merits of action research. Administrative Science Quarterly 23(4): 582-603.
Swenson, D. 1995. The benefits of activity-based cost management to the manufacturing industry. Journal of Management Accounting Research (7): 167-180. (Findings based on ten field visits and 50 telephone interviews of 25 manufacturing firms that used ABC).
Taylor, R. L. and W. D. Wilsted. 1974. Capturing judgment policies: A field study of performance appraisal. The Academy of Management Journal 17(3): 440-449.
Thomas, M. 2001. The Multree Homes transfer pricing evolution. Management Accounting Quarterly (Spring): 4-13.
Tongtharadol, V., J. H. Reneau and S. G. West. 1991. Factors influencing supervisor's responses to subordinate's poor performance: An attributional analysis. Journal of Management Accounting Research (3): 194-212. (Summary).
Tosi, H. L. and J. M. Knippen. 2010. Book review: Liquidated: An Ethnography of Wall Street by K. Ho. Administrative Science Quarterly 55(2): 320-323.
Trewin, J. 1988. The need and opportunity for field-based research in accounting information systems. Journal of Information Systems (Fall): 104-118.
Uecker, W. C., A. P. Brief; W. R. Kinney, Jr. 1981. Perception of the internal and external auditor as a deterrent to corporate irregularities. The Accounting Review (July): 465-478.
Van Maanen, J. 1979. Reclaiming qualitative methods for organizational research: A preface. Administrative Science Quarterly 24(4): 520-526.
Van Maanen, J. 1979. The fact of fiction in organizational ethnography. Administrative Science Quarterly 24(4): 539-550.
Van Veen-Dirks, P. 2006. Complementary choices and management control: Field research in a flexible production environment. Management Accounting Research (March): 72-105.
Wall, T. D., N. J. Kemp, P. R. Jackson and C. W. Clegg. 1986. Outcomes of autonomous workgroups: A long-term field experiment. The Academy of Management Journal 29(2): 280-304.
Webb, A., S. A. Jeffrey and A. Schulz. 2010. Factors affecting goal difficulty and performance when employees select their own performance goals: Evidence from the field. Journal of Management Accounting Research (22): 209-232.
Weisenfeld, L. W. and L. N. Killough. 1992. A review and extension of using performance reports: A field study based on path-goal theory. Journal of Management Accounting Research (4): 209-225. (Summary).
Weisenfeld, L. W. and L. N. Killough. 1994. Applying field research to behavioral issues in management accounting: A suggested research design framework. Advances In Management Accounting (3): 25-54.
West, T. D., E. A. Balas and D. A. West. 1998. Health care policy and treatment costing systems: A field study. Advances in Management Accounting (6): 163-193.
Wiersma, E. 2008. An exploratory study of relative and incremental information content of two nonfinancial performance measures: Field study evidence on absence frequency and on-time delivery. Accounting, Organizations and Society 33(2-3): 249-265.
Willer, R., F. J. Flynn and S. Zak. 2012. Structure, identity, and solidarity: A comparative field study of generalized and direct exchange. Administrative Science Quarterly 57(1): 119-155.
Willman, P., M. Fenton-O'Creevy, N. Nicholson and E. Soane. 2002. Traders, managers and loss aversion in investment banking: A field study. Accounting, Organizations and Society 27(1-2): 85-98.
Wisner, P. S. 2001. The impact of work teams on performance: A quasi-experimental field study. Advances in Management Accounting (10): 1-28.
Wouters, M. and M. Sandholzer. 2018. How an industry standard may enhance the mediating capacity of calculations: Cost of ownership in the semiconductor industry. Management Accounting Research (June): 47-63.
Yin, R. K. 1994. Case Study Research: Design and Methods. Applied Social Research Methods Series, (5) 2nd edition. Beverly Hills: Sage.
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Young, S. M. 2020. Learning from the field. Journal of Management Accounting Research 32(3): 1-5.
Young, M. and F. Selto. 1993. Explaining cross-sectional workgroup performance differences in a JIT facility: A critical appraisal of a field based study. Journal of Management Accounting Research (5): 300-326. (Summary).
Zeller, T. L. 2000. Measuring and managing e-retailing with activity-based costing. Journal of Cost Management (January/February): 17-30. (Summary).
Zimmerman, J. L. 1987. Accounting, incentives, and the lot-sizing decision: A field study. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 268-292.