In the next section we outline the Merchant and Manzoni (1989) study, along with two other studies, Bruns and McKinnon (1993 ) and Abernethy and Lillis (1995), that also use a cross-sectional field study approach. These published studies provide some insights into the positioning of studies using a cross-sectional field study approach, the framing of ques¬tions suited to this research method, and the rationale for the design choices the authors make. These studies do not necessarily represent outstanding or highly influential contributions to the management accounting literature. The design of these studies is used here to convey the potential of the method used to be applied more broadly to resolve current uncertainties and ambiguities in the management accounting knowledge base. In the fourth section we distill key design recommendations from these published studies