A Methodological Inquiry into the Validity and Reliability of Complex Constructs in Management Accounting – The case of “Value-based Management”

Projekt: Dissertationsprojekt



Even though value-based management has attracted considerable interest in academia, research struggles to provide a straightforward and replicable measurement approach to account for a firm’s value-based management activities. The purpose of the underlying research project is to advance the integration of a computer-based value-based management measure by assessing its reliability and validity for improved hypotheses testing in management accounting research.