A Functional Elaboration Theory Perspective on Management Accounting in Small Firms

Authors

  • James M. Wilkerson The Pennsylvania State University
  • Angela D. Bassani The Pennsylvania State University

DOI:

https://doi.org/10.33423/jaf.v20i1.2745

Keywords:

Accounting, Finance, small-firm management accounting, functional elaboration of management accounting, underfit, overfit, qualitative functional elaboration, Management

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.

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Published

2020-04-02

How to Cite

Wilkerson, J. M., & Bassani, A. D. (2020). A Functional Elaboration Theory Perspective on Management Accounting in Small Firms. Journal of Accounting and Finance, 20(1). https://doi.org/10.33423/jaf.v20i1.2745

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Section

Articles