Cross-tabulations show that AOS and MAR show
a greater tendency to publish case, field, and survey
studies that draw on sociology compared to the other
eight journals, which tend to publish more analytical,
archival, and experimental studies that draw on economics.
The data also reveal that the analytical
method dominates economics-based management
accounting research, by far, followed by the archival
method as a distant second. Survey, field, and case
methods dominate sociology-based research. Experiments,
followed by survey methods, dominate psychology-
based research. Finally, the data suggest that
cost is dominated by economic thought, whereas
control, while drawing mostly on sociology, also
draws on economics and psychology.
We conclude our charting of the field with a discussion
of several characteristics of authors, such as
the extent to which they publish multiple articles in
multiple journals addressing multiple topics from
multiple disciplinary perspectives using multiple
methods. We find that 67% of the authors published
only one article across the journals in our sample