Professional Documents
Culture Documents
Presented by
Md. Shamim Hossain
ID: DE201565013
Abstract
This paper provides a summary graphic representation
Introduction
The nine maps represent different streams of research and are
1. What is researched?
management accounting.
For example, the study explains causes of variation in
organizations use of more aggregated accounting
information.
Panel- A: additive
X1
Y
X2
Each independent variable (Xi)ha s an effect on the dependent
variable (Y) that is not conditional on the value of any other X i, and
the value of Xi itself is not conditional on Y or on any other X i
Panel- B: intervening-variable
X1
X2
X1
Y
X2
Each Xi has a causal influence on Y.
X1
M
V
MV
MV (the moderator variable)has no influence on Y in the
absence of X1, as well as no influence on Xi1: its influence
operates only by changing the effect of X1 on Y.
X1.t
X1.t+2
X2.t+1
X2.t+3
2.t+3
X1.t+4
In theis model there is an identifiable time interval between the
change in X1 and the corresponding change in X2, as well as
between the change in X2 and the corresponding change in X1
that follows.
X1.t
X2.t
the Xis are determined simultaneously or at intervals too short for the causal influences
in different directions to be distinguished empirically
2. Curvilinear
Constructing maps
Different arrow types are used to identify different
Constructing maps
Some maps include causal links almost exclusively at one level; if more
than one level is included, the map is divided into vertical sectors in
descending order, from beyond-organization variables at the top of the
map to individual variables at the bottom.
Beyond organization
Organization
Subunit
Individual
Constructing maps
Variables that do appear on more than one map are
listed in Appendix K
forms and levels of analysis and discuss their limitations related to what
can be learned from the studies. For example, The problems identified
include the following:
1. Out of 589 link-study pairs, only 6 were curvilinear rather than linear.
Linear models fail to reveal how a variable's effect may change at different
levels of the variable, e.g., more difficult levels of a budget.
2. The causal direction on the maps is almost always one way or
unidirectional (95%).
3. 89% of the link-study pairs are single-level.
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