The topics of interest in case study research clearly overlap those commonly studied in survey research, including the topics addressed in the survey-based studies mentioned above balanced scorecard impact (e.g., Malina and Selto 2001), issues associated with ABC (e.g., Anderson 1995; Dekker 2003 ), and management accounting change (e.g., Helliar et al. 2002; Scapens and Jazayeri 2003). Yet there is little clear dialogue between site- specific case study accounts of management accounting systems, the catalysts for change and decision impacts of such systems, and the survey-based study of similar phenomena. In particular, we find little evidence that the uncertainties raised by survey researchers regarding the definition and measurement of critical constructs and their inter-relationships are systematically addressed in the field. Field study researchers frequently gather data relevant to these issues but do not establish the contribution of individual cases to issues of construct definition, measurement, and relationships. Furthermore, we are not aware of any metaanalyses of field-based research findings designed to identify or contrast patterns across cases in different studies.