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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


A Functional Elaboration Theory Perspective on Management Accounting in Small Firms


Author(s): James M. Wilkerson, Angela D. Bassani

Citation: James M. Wilkerson, Angela D. Bassani, (2020) "A Functional Elaboration Theory Perspective on Management Accounting in Small Firms,"  Journal of Accounting and Finance, Vol. 20, ss. 1, pp. 102-111

Article Type: Research paper

Publisher: North American Business Press

Abstract:

We note a lack of theoretical explanations in a recent review of small-firm management accounting research and draw on recent organizational research (functional elaboration theory and theory of asymmetric effects of misfit, specifically) that may further illuminate findings in some small-firm management accounting studies. After briefly discussing how the functional elaboration process model in Wilkerson and Seers (2019) may be adapted to small-firm management accounting research, we offer recommendations for questionnaire measures of management accounting’s qualitative functional
elaboration and underfit in small firms. Finally, we discuss implications for practice and entrepreneurship education.