Virtual Issue on Empirical Management Accounting Research
回顾了JAR近10年发表的实证论文，研究复杂、模糊且绩效难测的组织情境中的管理会计与控制系统，借鉴了组织文化、关系契约等新经济模型及社会学、心理学理论。
We review empirical papers published in JAR over the past 10 years examining management accounting and control systems in organizational contexts that are complex, ambiguous and where performance is difficult to measure. These papers draw on a variety of newer economic models of organization culture and relational contracts and related theories from sociology and psychology.