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Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems)
Author(s) -
Murray Lindsay R.
Publication year - 2018
Publication title -
accounting perspectives
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.238
H-Index - 17
eISSN - 1911-3838
pISSN - 1911-382X
DOI - 10.1111/1911-3838.12188
Subject(s) - clarity , construct (python library) , process (computing) , computer science , context (archaeology) , assertion , control (management) , component (thermodynamics) , knowledge management , management science , artificial intelligence , engineering , operating system , paleontology , biochemistry , chemistry , physics , thermodynamics , biology , programming language
Construct clarity is associated with the process of taking imprecise notions and deriving crisp, agreed‐upon meanings within a scholarly community based on establishing the construct's constitutive theoretical properties and its range of applicability (Bisbe, Batista‐Foguet, and Chenhall, [Bisbe, J., 2007]). This article aims to provide an increased understanding of construct clarity by extending Bisbe et al.'s ([Bisbe, J., 2007]) analysis in several significant ways in the context of using practice‐defined variables. Specifically, it describes and illustrates why construct clarity is essential to the empirical research enterprise and the development of strong theory and how it can assist in closing the research‐practice gap. In addition, the article elaborates on the elements of construct clarity beyond the definitional component and provides concrete methodological guidance for improving construct clarity through the illustrative use of examples. Further, three management accounting research programs (two historical and one contemporary) are examined. The results support Bisbe et al.'s ([Bisbe, J., 2007]) assertion that the discipline lacks concern for this issue. They also indicate that the discipline has paid (and continues to pay) a significant price for this inattention. Finally, the process of improving constructs, including the translation of description and understanding into theoretical properties, is illustrated by conducting an analysis of the decision‐making process involved with managing strategic uncertainty and adapting strategy that is related to the interactive control systems construct introduced by Robert Simons.