Research Methodology Bibliography K-Z

A-J  |  K-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Research Methods Main Page

Kachelmeier, S. J., J. R. Smith and W. F. Yancey. 1994. Budgets as a credible threat: An experimental study of cheap talk and forward induction. Journal of Management Accounting Research (6): 144-174. Used a lab experiment with 120 subjects.

Kakkuri-Knuuttila, M., K. Lukka and J. Kuorikoski. 2008. Interpretive research in management accounting. Accounting, Organizations and Society 33(2-3): 267-291.

Kakkuri-Knuuttila, M., K. Lukka and J. Kuorikoski. 2008. No premature closures of debates, please: A response to Ahrens. Accounting, Organizations and Society 33(2-3): 298-301.

Kanodia, C. 1982. Discussion of models in managerial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 153-160.

Kaplan, N. 1959. The role of the research administrator. Administrative Science Quarterly 4(1): 20-42.

Kaplan, N. 1961. Research administration and the administrator: U.S.S.R. and U.S. Administrative Science Quarterly 6(1): 51-72.

Kaplan, R. S. 1981. The impact of management accounting research on policy and practice. In Buckley, J. W. Editor. The Impact of Accounting Research on Policy and Practice. Arthur Young Professors Roundtable: 57-76.

Kaplan, R. S. 1983. Comments on Wilson and Jensen. The Accounting Review (April): 340-346. (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705.(Summary).

Kaplan, R. S. 1986. Role of empirical research in management accounting. Accounting, Organizations and Society 11(4-5): 429-452.

Kaplan, R. S. 1986. Research cultures in managerial accounting: Empirical research. Accounting and Culture. Annual meeting plenary session papers. American Accounting Association: 78-87. (Summary).

Kaplan, R. S. 1989. Connecting the research-teaching-practice triangle. Accounting Horizons (March): 129-132.

Kaplan, R. S. 1993. Research opportunities in management accounting. Journal of Management Accounting Research (5): 1-14. (Summary).

Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).

Kaplan, R. S. 2011. Accounting scholarship that advances professional knowledge and practice. The Accounting Review (March): 367-383.

Kaplan, R. S. 2019. Reverse the curse of the top-5. Accounting Horizons (June): 17-24.

Kaplan, S. E. and J. T. Mackey. 1992. An examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. This paper provides a study based on Contingency theory, i.e., that there is a relationship between organizational structure and situation. The most effective organizational structure will depend, or be contingent on, the organization’s particular situation. Questionnaires from 47 firms. Questionnaire included in an appendix. Uses probit regression analysis. (Summary).

Karpoff, J. M., A. Koester, D. S. Lee and G. Martin. 2017. Proxies and databases in financial misconduct research. The Accounting Review (November): 129-163.

Kasanen, E., K. Lukka and A. Siitonen. 1993. The constructive approach in management accounting. Journal of Management Accounting Research (5): 243-264. (Summary).

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.

Kennedy, D. B. 1992. Classification techniques in accounting research: Empirical evidence of comparative performance. Contemporary Accounting Research 8(2): 419-442.

Kennedy, J. L. and G. H. Putt. 1956. Administration of research in a research corporation. Administrative Science Quarterly 1(3): 326-339.

Kern, B. B. and M. H. Morris. 1994. Differences in the COMPUSTAT and expanded Value Line databases and the potential impact on empirical research. The Accounting Review (January): 274-284.

Kerr, S., J. Tolliver and D. Petree. 1977. Manuscript characteristics which influence acceptance for management and social science journals. The Academy of Management Journal 20(1): 132-141.

Keys, D. E. and J. A. Hendricks. 1984. The ethics of accounting research. Journal of Accounting Education 2(2): 77-88.

Kifner, J. 2001. Scholar sets off gastronomic false alarm. New York Times (September 8).

Kim, J. H. and I. Choi. 2021. Choosing the level of significance: A decision-theoretic approach. Abacus 57(1): 27-71.

Kim, J. H., K. Ahmed and P. I. Ji. 2018. Significance testing in accounting research: A critical evaluation based on evidence. Abacus 54(4): 524-546.

Kim, N. K. W. and E. M. Matsumura. 2017. Managerial accounting research in corporate social responsibility: A framework and opportunities for research. Advances in Management Accounting (28): 31-58.

Kim, W. J., M. A. Plumlee and S. R. Stubben. 2022. Overview of U.S. state and local government financial reporting: A reference for academic research. Accounting Horizons (September): 127-148.

King, G., R. O. Keohane and S. Verba. 1994. Designing Social Inquiry. Princeton University Press.

King, R. R. and D. E. Wallin. 1996. Managerial incentives for disclosure timing: An experimental investigation. Journal of Management Accounting Research (8): 117-136.

Kinney, W. R. Jr. 1986. Empirical accounting research design for Ph.D. students. The Accounting Review (April): 338-350.

Kinney, W. R. Jr. 1988. Attestation research opportunities: 1987. Contemporary Accounting Research 4(2): 416-425.

Kinney, W. R. Jr. 1988. L'attestation de recherche, 1987. Contemporary Accounting Research 4(2): 426-437.

Kinney, W. R. Jr. 1989. The relation of accounting research to teaching and practice: A "positive" view. Accounting Horizons (March): 119-124.

Kinney, W. R. Jr. 2001. Accounting scholarship: What is uniquely ours? The Accounting Review (April): 275-284.

Klemstine, C. F. and M. W. Maher. 1984. Management Accounting Research: A Review and Annotated Bibliography. New York: Garland Publishing.

Klersey, G. F. and T. J. Mock. 1989. Verbal protocol research in auditing. Accounting, Organizations and Society 14(1-2): 133-151.

Kochan, T. A., M. F. Guillen, L. W. Hunter and Siobhan O'Mahony. 2009. Introduction to the special research forumpublic policy and management research: Finding the common ground. The Academy of Management Journal 52(6): 1088-1100.

Kocsis, D. 2019. A conceptual foundation of design and implementation research in accounting information systems. International Journal of Accounting Information Systems (34): 100420.

Kohlbeck, M. J., S. D. Krische, N. R. Mangold and S. G. Ryan. 2012. Financial market regulation and opportunities for accounting research. Accounting Horizons (September): 563-581.

Kohler, E. L. 1932. Needed: A research plan for accountancy. The Accounting Review (March): 1-10.

Konchitchki, Y. and D. E. O'Leary. 2011. Event study methodologies in information systems research. International Journal of Accounting Information Systems 12(2): 99-115.

Kosh, A. S., C. E. Lefanowicz and J. R. Robinson. 2013. Regulation FD: A review and synthesis of the academic literature. Accounting Horizons (September): 619-646.

Koufteros, X. A., S. Babbar, R. S. Behara and M. Baghersad. 2021. OM research: Leading authors and institutions. Decision Sciences 52(1): 8-77.

Krawczyk, K. and D. S. Showalter. 2020. Utilizing environmental remediation to teach research skills: An instructional case. Journal of Accounting Education (51): 100659.

Kray, L. J., L. Thompson and A. Galinsky. 2001. Battle of the sexes: Gender stereotype confirmation and reactance in negotiations. Journal of Personality and Social Psychology (80): 942-958.

Kren, L. 1990. Performance in a budget-based control system: An extended expectancy theory model approach. Journal of Management Accounting Research (2): 100-112.

Krishnan, R. 2020. Across the great divide: Bridging the gap between economics- and sociology-based research on management accounting. Journal of Management Accounting Research 32(2): 21-25.

Ku, C. and M. Firoozi. 2019. The use of crowdsourcing and social media in accounting research. Journal of Information Systems (Spring): 85-111.

Kuhn, T. S. 1996. The Structure of Scientific Revolutions. 3rd ed. Chicago: University of Chicago Press.

Kulkarni, S. S., U. M. Apte and N. E. Evangelopoulos. 2014. The use of latent sematic analysis in operations management research. Decision Sciences 45(5): 971-994.

Kumar, N., L. W. Stern and J. C. Anderson. 1993. Conducting interorganizational research using key informants. The Academy of Management Journal 36(6): 1633-1651.

Kumar, R. 2010. Research Methodology: A Step-by-Step Guide for Beginners, 3rd edition. Sage Publications Ltd.

La Porte, T. R. 1965. Conditions of strain and accommodation in industrial research organizations. Administrative Science Quarterly 10(1): 21-38.

Labro, E. 2015. Hobby horses ridden. Journal of Management Accounting Research 27(1): 133-138. (Part of the special section on management accounting research: Knowledge base, themes, and future directions).

Lachmann, M., I. Trapp and R. Trapp. 2017. Diversity and validity in positivist management research - A longitudinal perspective over four decades. Management Accounting Research (March): 42-58.

Lara, J. M. G., B. G. Osma and B. G. de Albornoz Noguer. 2006. Effects of database choice on international accounting research. Abacus 42(3-4): 426-454.

Larcker, D. F. and T. O. Rusticus. 2010. On the use of instrumental variables in accounting research. Journal of Accounting and Economics (April): 186-205.

Largay, J. A. III. 2001. Three Rs and four Ws. Accounting Horizons (March): 71-72. (The essential characteristics of Horizons papers: Readability, Relevance, and Rigor. Early in the paper the authors must explain: What they are doing, Why they are doing it, What they found, and Why the findings are important).

Larsson, R. 1993. Case survey methodology: Quantitative analysis of patterns across case studies. The Academy of Management Journal 36(6): 1515-1546.

La Salle, B. 1959. Basic research in accounting. The Accounting Review (October): 603-608.

Lave, C. A., and J. G. March. 1993. An Introduction to Models in the Social Sciences. University Press of America.

Leahey, E., C. M. Beckman and T. L. Stanko. 2017. Prominent but less productive: The impact of interdisciplinarity on scientists' research. Administrative Science Quarterly 62(1): 105-139.

Lee, F., D. Vogel and M. Limayem. 2003. Virtual community informatics: A review and research agenda. The Journal of Information Technology Theory and Application (JITTA) 5(1): 47-61.

Lee, J. Y. 2003. Cost system research perspectives. Advances in Management Accounting (11): 39-57.

Lee, L., S. Petter, D. Fayard and S. Robinson. 2011. On the use of partial least squares path modeling in accounting research. International Journal of Accounting Information Systems 12(4): 305-328.

Leisenring, J. J. and L. T. Johnson. 1994. Accounting research: On the relevance of research to practice. Accounting Horizons (December): 74-79.

Leitch, R. A. R. E. Steuer and J. T. Godfrey. 1995. A search process for multiple-objective management accounting problems: A budget illustration. Journal of Management Accounting Research (7): 87-121. Used a combined Tchebycheff / Aspiration criterion vector procedure.

Leitch, R. A. R. E. Steuer and J. T. Godfrey. 1995. A search process for multiple-objective management accounting problems: A budget illustration. Journal of Management Accounting Research (7): 87-121. (Used a laboratory experiment).

Lennox, C. and J. S. Wu. 2022. A review of China-related accounting research in the past 25 years. Journal of Accounting and Economics (November-December): 101539.

Lennox, C. S., J. R. Francis and Z. Wang. 2012. Selection models in accounting research. The Accounting Review (March): 589-616.

Leone, A. J., M. Minutti-Meza and C. E. Wasley. 2019. Influential observations and inference in accounting research. The Accounting Review (November): 337-364.

Lesage, C. and H. Wechtler. 2012. An inductive typology of auditing research. Contemporary Accounting Research 29(2): 487-504.

Leuz, C., 2022. Towards a design-based approach to accounting research. Journal of Accounting and Economics (November-December): 101550.

Lev, B. and J. A. Ohlson. 1982. Market-based empirical research in accounting: A review, interpretation, and extension. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 249-322.

Liang, T., J. S. Chandler, I. Han and J. Roan. 1992. An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks. Contemporary Accounting Research 9(1): 306-328.

Libby, R. 1983. Comments on Weick. The Accounting Review (April): 370-374. (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Libby, R., R. Bloomfield and M. W. Nelson. 2002. Experimental research in financial accounting. Accounting, Organizations and Society 27(8): 775-810.

Libby, R. and B. L. Lewis. 1977. Human information processing research in accounting: The state of the art. Accounting, Organizations and Society 2(3): 245-268.

Libby, R. and B. L. Lewis. 1982. Human information processing research in accounting: The state of the art in 1982. Accounting, Organizations and Society 7(3): 231-285.

Libby, T. and J. H. Waterhouse. 1996. Predicting change in management accounting systems. Journal of Management Accounting Research (8): 137-150.

Libby, T. and S. E. Salterio. 2019. Deception in management accounting experimental research: "A tricky issue" revisited. Journal of Management Accounting Research 31(2): 143-158.

Lieberson, S. 1985. Making it Count. University of California Press.

Lindsay, R. M. 1993. Incorporating statistical power into the test of significance procedure: A methodological and empirical inquiry. Behavioral Research In Accounting (5): 211-236.

Linnenluecke, M. K., J. Birt, X. Chen, X. Ling and T. Smith. 2017. Accounting research in Abacus, A&F, AAR, and AJM from 2008-2015: A review and research agenda. Abacus 53(2): 159-179.

Lipe, R. C. 2004. Frequently asked questions of a new editor. Accounting Horizons (March): 77-80.

Littlefield, W. J. 1961. Research program of Controllers Institute Research Foundation. The Accounting Review (January): 32-35.

Littleton, A. C. 1926. Research work at the University of Illinois. The Accounting Review (March): 31-38.

Littleton, A. C. 1937. Accounting theses: A list compiled. The Accounting Review (September): 313-315.

Liu, Q. and M. A. Vasarhelyi. 2014. Editorial: Big questions in AIS research: Measurement, information processing, data analysis, and reporting. Journal of Information Systems (Spring): 1-17.

Llewellyn, S. 1993. Working in hermeneutic circles in management accounting research: Some implications and applications. Management Accounting Research (September): 231-249.

Locke, K. and K. Golden-Biddle. 1997. Constructing opportunities for contribution: Structuring intertextual coherence and "problematizing" in organizational studies. The Academy of Management Journal 40(5): 1023-1062.

Locke, L. F., S. J. Silverman and W. W. Spirduso. Editors. 2009. Reading and Understanding Research, 3rd edition. Sage Publications Inc.

Loether, H. J., and D. G. McTavish. 1974. Descriptive Statistics for Sociologists: An Introduction. Allyn & Bacon.

Lofland, J. and L. H. Lofland. 1984. A Guide to Qualitative Observation and Analysis. Second edition. Belmont, CA: Wadsworth Publishing Company.

Lofland, J. and L. H. Lofland. 1994. Analyzing Social Settings: A Guide to Qualitative Observation and Analysis. Second edition. Belmont, CA: Wadsworth Publishing Company.

Long, R. G., W. P. Bowers, T. Barnett and M. C. White. 1998. Research productivity of graduates in management: Effects of academic origin and academic affiliation. The Academy of Management Journal 41(6): 704-714.

Lowe, A. and J. Locke. 2005. Perceptions of journal quality and research paradigm: Results of a web-based survey of British accounting academics. Accounting, Organizations and Society 30(1): 81-98.

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.

Luft, J. and M. D. Shields. 2002. Zimmerman's contentious conjectures: Describing the present and prescribing the future of empirical management accounting research. The European Accounting Review 11(4): 795-803. (Summary).

Luft, J. and M. D. Shields. 2003. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28(2-3): 169-249. (Summary).

Luft, J. and M. D. Shields. 2003. Erratum to "Mapping management accounting: Graphics and guidelines for theory consistent empirical research" [Accounting, Organizations and Society 28(2003) 169-249]. Accounting, Organizations and Society 28(7-8): 815.

Luft, J. and M. D. Shields. 2014. Subjectivity in developing and validating causal explanations in positivist accounting research. Accounting, Organizations and Society 39(7): 550-558.

Luft, J. L. 1997. Long-term change in management accounting: Perspectives from historical research. Journal of Management Accounting Research (9): 163-197. (Summary).

Luft, J. L. 2021. Six impossible things before breakfast. Journal of Management Accounting Research 33(3): 1-7. (About management accounting research).

Lukka, K. 2010. The roles and effects of paradigms in accounting research. Management Accounting Research (June): 110-115.

Lukka, K. 2014. Exploring the possibilities for causal explanation in interpretive research. Accounting, Organizations and Society 39(7): 559-566.

Lukka, K. and E. Kasanen. 1995. The problem of generalizability: Anecdotes and evidence in accounting research. Accounting, Auditing and Accountability Journal 8(5): 71-90.

Lukka, K. and E. Kasanen. 1996. Is accounting a global or a local discipline? Evidence from major research journals. Accounting, Organizations and Society 21(7-8): 755-773.

Lukka, K. and J. Mouritsen. 2002. Homogeneity or heterogeneity of research in management accounting? The European Accounting Review 11(4): 805-811. (Summary).

Lukka, K. and M. Granlund. 2002. The fragmented communication structure within the accounting academia: The case of activity-based costing research genres. Accounting, Organizations and Society 27(1-2): 165-190.

Lukka, K. and S. Modell. 2010. Validation in interpretive management accounting research. Accounting, Organizations and Society 35(4): 462-477.

Lynch, E. J. and L. M. Andiola. 2019. If eyes are the window to our soul, what role does eye-tracking play in accounting research? Behavioral Research In Accounting 31(2): 107-133.

Malimage, K. 2019. Application of underutilized theories in fraud research: Suggestions for future research. Journal of Forensic & Investigative Accounting 11(1): 33-49.

Malina, M. A. and B. P. Tucker. 2020. A performance measurement approach to defining and measuring research relevance: Evidence from university senior management. Advances in Management Accounting (32): 117-150.

Malmi, T. 2010. Reflections on paradigms in action in accounting research. Management Accounting Research (June): 121-123.

Management Accounting Research. 2009. ENROAC - European Network for Research on Organizational and Accounting Change. Management Accounting Research (December): 296-297.

Marple, R. P. 1947. Research the key to improved industrial accounting. N.A.C.A. Bulletin (January 2): 531-539.

Martin, J. R. Not dated. Framework for Ph.D. study of management accounting. Management And Accounting Web. FrameworkForPh.D.Study

Martin, J. R. Not dated. The concept of validity. Management And Accounting Web. ValidityNotes

May, R. G. and G. L. Sundem. 1976. Research for accounting policy: An overview. The Accounting Review (October): 747-763.

Macintosh, N. B. and R. W. Scapens. 1991. Management accounting and control systems: A structuration theory analysis. Journal of Management Accounting Research (3): 131-158.

Maddala, G. S. 1991. A perspective on the use of limited-dependent and qualitative variables models in accounting research. The Accounting Review (October): 788-807. (Part of a forum on the use of limited-dependent variables in accounting research).

Maines, L. A., G. L. Solamon and G. B. Sprinkle 2006. An information economics perspective on experimental research in accounting. Behavioral Research in Accounting (18): 85-102.

Malone, J. A. 2015. Addendum: Bentley University subsequent report. The Accounting Review (July): 497. (Letter to the American Accounting Association about James E. Hunton's research fraud).

Malone, J. A. 2015. Report of Judith A. Malone, Bentley University ethics officer, concerning Dr. James E. Hunton. The Accounting Review (July): 1-5.

Malone, J. A. 2016. Report of Judith A. Malone, Bentley University ethics officer, concerning Dr. James E. Hunton. Behavioral Research In Accounting 28(2): 1-5. ("1. Dr. Hunton engaged in research misconduct by fabricating the data underlying Fraud Brainstorming and Tone at the Top." "2. The whole body of Dr. Hunton's extensive research while a faculty member at Bentley University must now be considered suspect."

Maragno, L. M. D., C. J. Skousen and J. A. Borba. 2023. Whistleblowing research: Experimental method choices from accounting and management. Journal of Forensic Accounting Research 8(1): 461-485.

Marais, M. L. 1984. An application of the bootstrap method to the analysis of squared, standardized market model prediction errors. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 34-54.

Marais, M. L., J. M. Patell and M. A. Wolfson. 1984. The experimental design of classification models: An application of recursive partitioning and bootstrapping to commercial bank loan classifications. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 87-114.

March, S. T. and G. F. Smith. 1995. Design and natural science research on information technology. Decision Support Systems 15(4): 251-266.

Marczyk, G. R. 2005. Essentials of Research Design and Methodology. Wiley.

Marks, B. 1966. Some observations on research institute administration in the U.S.A. Management Science (June): C192-C194.

Martin, J. R. Not dated. What is contingency theory? Management And Accounting Web. ContingencyTheory

Martin, M. A. 2020. An evolutionary approach to management control systems research: A prescription for future research. Accounting, Organizations and Society (86): 101186.

Masli, A., V. J. Richardson, J. M. Sanchez and R. E. Smith. 2011. The business value of IT: A synthesis and framework of archival research. Journal of Information Systems (Fall): 81-116.

Matherly, M. and R. T. Shortridge. 2009. A pragmatic model to estimate journal quality in accounting. Journal of Accounting Education 27(1): 14-29.

Mattessich, R. 2007. Two Hundred Years of Accounting Research. Psychology Press.

Mautz, R. K. 1987. Editorial: Writing to be read - Some advice for authors. Accounting Horizons (June): 87-89. (Use short sentences, use short and familiar words, avoid the passive voice, eliminate unnecessary words, use paragraphs and section headings, and include a summary of what your paper is about in the early paragraphs).

Mautz, R. K. 1988. Some thoughts on balance. Accounting Horizons (December): 136-139.

Mautz, R. K. and K. F. Skousen. 1969. Some problems in empirical research in accounting. The Accounting Review (July): 447-456.

Mazen, A. M., L. A. Graf, C. E. Kellogg and M. Hemmasi. 1987. Statistical power in contemporary management research. The Academy of Management Journal 30(2): 369-380.

McCarthy, W. E. 2012. Accounting craftspeople versus accounting seers: Exploring the relevance and innovation gaps in academic accounting research. Accounting Horizons (December): 833-843.

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.

McElroy, J. C. and H. K. Downey. 1982. Observation in organizational research: Panacea to the performance-attribution effect? The Academy of Management Journal 25(4): 822-835.

McEwen, W. J. 1956. Position conflict and professional orientation in a research organization. Administrative Science Quarterly 1(2): 208-224.

McFadden, J. A. Jr. 1953. Industrial research has accounting problems. N.A.C.A. Bulletin (June): 1327-1339.

McFarland, W. B. 1961. Research in management accounting by the National Association of Accountants. The Accounting Review (January): 21-25.

McFarland, W. B. 1970. Research in management accounting by NAA. Management Accounting (March): 31-34.

McGahan, A. M. 2007. Academic research that matters to managers: On zebras, dogs, lemmings, hammers, and turnips. The Academy of Management Journal 50(4): 748-753.

McGrath, J. E., J. Martin, and R. A. Kulka. 1982. Some quasi-rules for making judgment calls in research. Chapter 4 in Judgment Calls in Research. Edited by J. E. McGrath, J. Martin, and R. A. Kulka. Sage.

McGrath, J. E., J. R. Kelly and J. E. Rhodes. 1993. A feminist perspective on research methodology: Some metatheoretical issues, contrasts, and choices. Chapter 2 in Gender Issues in Contemporary Society. Edited by S. Oskamp, and M. Costanzo. Sage.

McNichols, M. 2000. Research design issues in earnings management studies. Journal of Accounting and Public Policy (19): 313-345.

McNichols, M. F. and S. R. Stubben. 2018. Research design issues in studies using discretionary accruals. Abacus 54(2): 227-246.

McWilliams, A. and D. Siegel. 1997. Event studies in management research: Theoretical and empirical issues. The Academy of Management Journal 40(3): 626-657.

Meckfessel, M. and S. Moehrle. 2017. Self-regulation of the academic accounting literature: The case of James Hunton. Research in Accounting Regulation. 29(1): 10-18.

Mensah, Y. M. 1984. An examination of the stationarity of multivariate bankruptcy prediction models: A methodological study. Journal of Accounting Research (Spring): 380-395.

Merchant, K. and R. Simons. 1986. Research and control in complex organizations: An overview. Journal of Accounting Literature (5): 183-203.

Merchant, K. A. 2010. Paradigms in accounting research: A view from North America. Management Accounting Research (June): 116-120.

Merchant, K. A. and W. A. Van der Stede. 2006. Field-based research in accounting: Accomplishments and prospects. Behavioral Research in Accounting (18): 117-134.

Merino, B. D. and A. G. Mayper. 1993. Accounting history and empirical research. The Accounting Historians Journal 20(2): 237-267.

Merton, R. K. 1968. On sociological theories of the middle range. In Social Theory and Social Structure: 39-53. The Free Press.

Messier, S. A. and R. A. Bernardi. 2012. Demonstrating the need to include multiple firms in forensic accounting research. Journal of Forensic & Investigative Accounting 4(1): 84-121.

Miles, M. B., and A. M. Huberman. 1994. Qualitative Data Analysis: An Expanded Sourcebook. 2nd ed. Thousand Oaks: Sage.

Milgram, S. 1965. Some conditions of obedience and disobedience to authority. Human Relations (18): 57-75.

Miller, C. C. 2006. From the editors: Peer review in the organizational and management sciences: Prevalence and effects of reviewer hostility, bias, and dissensus. The Academy of Management Journal 49(3): 425-431.

Miller, D. C. 1983. Handbook of Research Design and Social Measurement. 4th ed. Longman.

Miller, P. B. W. 1977. What is accounting research supposed to do? Management Accounting (December): 43-47, 52.

Miller, P. B. W. 1978. Accounting research needs a more efficient market. Management Accounting (November): 27-34.

Mills, L. F. 2019. Pursuing relevant (tax) research. The Accounting Review (July): 437-446.

Mintzberg, H. 1978. Mintzberg's final paradigm. Administrative Science Quarterly 23(4): 635-636. (Reject any submitted paper with the word paradigm in the title).

Mintzberg, H. 1979. An emerging strategy of "direct" research. Administrative Science Quarterly 24(4): 582-589.

Misiewicz, K. M. 1977. A macro-case analysis approach to tax research. The Accounting Review (October): 935-938.

Mittendorf, B. 2015. Introduction: Management accounting research: Knowledge base, themes, and future directions. Journal of Management Accounting Research 27(1): 121-122.

Mock, T. J. 1972. A decision tree approach to the methodological decision process. The Accounting Review (October): 826-829. (Note).

Modell, S. 2005. Triangulation between case study and survey methods in management accounting research: An assessment of validity implications. Management Accounting Research (June): 231-254.

Modell, S. 2009. In defence of triangulation: A critical realist approach to mixed methods research in management accounting. Management Accounting Research (September): 208-221.

Modell, S. 2010. Bridging the paradigm divide in management accounting research: The role of mixed methods approaches. Management Accounting Research (June): 124-129.

Modell, S. 2020. Across the great divide: Bridging the gap between economics- and sociology-based research on management accounting. Journal of Management Accounting Research 32(2): 1-15.

Modell, S. 2022. Is institutional research on management accounting degenerating or progressing? A Lakatosian analysis. Contemporary Accounting Research 39(4): 2560-2595.

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