Management Accounting & Control Scales Handbook

This manual is a comprehensive compilation of multi-item measures used in empirical research in the field of management accounting and control.


Utz Schäffer describes all scales, including the psychometric qualities as well as samples which have been used, in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.