The issue of endogeneity within theory-based, quantitative management accounting research

Chenhall, Robert H., and Moers, Frank (2007) The issue of endogeneity within theory-based, quantitative management accounting research. European Accounting Review, 16 (1). pp. 173-195.

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A current issue of potential concern in theory-based management accounting research is the extent to which endogeneity limits the validity of empirical testing of models. This paper aims to stimulate debate as to the meaning of endogeneity as it applies to (management) accounting research. The paper explains what endogeneity is, its causes and consequences, and potential ways of managing the problem. Specifically, the paper argues that an econometric definition of endogeneity clarifies its meaning in empirical research. A series of basic issues that concern endogeneity and theory construction are presented. These include omitted variables, simultaneity, equilibrium conditions and issues concerning choice variables. Finally, possible approaches for dealing with endogeneity are presented.

Item ID: 2791
Item Type: Article (Research - C1)
ISSN: 1468-4497
Keywords: management accounting; endogeneity
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Source: BibEntry# 16168. Unable to locate a JCU email address.

Date Deposited: 25 Sep 2009 05:14
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 100%
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