The Usefulness, Limitations, and Possibilities of Survey Research in Management Accounting Studies

Abstract

This paper reexamines the role of survey research in management accounting. Although concerns about low evidence levels have grown, the evolution of ABC research shows how surveys generalized insights and refined measurement practices. Japanese studies often rely heavily on existing constructs and face recurring conceptual and measurement issues. Building on these observations, the paper identifies three contributions of survey research: developing new concepts and scales, examining new outcomes and contextual factors for existing constructs, and confirming external validity with new datasets. It argues for a prioritized and staged approach to evidence building, demonstrating that surveys remain a valuable methodology in management accounting research.