2021 Volume 29 Issue 2 Pages 13-22
Given the idea of the level of evidence that expresses the plausibility of causal inference, there is what we can call a certain “form” in management accounting research. This is the main thesis of this paper. In order to make this argument, I will develop the argument in the following three stages. First, I will identify the patterns of causality found in past studies of management accounting research. Second, I introduce the evidence-level perspective and identify what kind of research design would allow us to make a causal claim. Third, I propose a “form” for improving the level of evidence for management accounting research.
