About the Paper
About the Paper
About the Paper
The first page of Dr. Wilkerson and Dr. Bassani's Paper as published in the Journal of Accounting and Finance in 2020.Abstract
We note a lack of theoretical explanations in a recent review of small-firm management accounting research and draw on recent organizational research (functional elaboration theory and theory of asymmetric effects of misfit, specifically) that may further illuminate findings in some small-firm management accounting studies. After briefly discussing how the functional elaboration process model in Wilkerson and Seers (2019) may be adapted to small-firm management accounting research, we offer recommendations for questionnaire measures of management accounting’s qualitative functional elaboration and underfit in small firms. Finally, we discuss implications for practice and entrepreneurship education.
Originally Published on:
Journal of Accounting and Finance Vol. 20 No. 1 (2020)
Read the Article:Follow this link to read the article. https://articlegateway.com/index.php/JAF/article/view/2745
The first page of Dr. Wilkerson and Dr. Bassani's Paper as published in the Journal of Accounting and Finance in 2020.
Abstract
We note a lack of theoretical explanations in a recent review of small-firm management accounting research and draw on recent organizational research (functional elaboration theory and theory of asymmetric effects of misfit, specifically) that may further illuminate findings in some small-firm management accounting studies. After briefly discussing how the functional elaboration process model in Wilkerson and Seers (2019) may be adapted to small-firm management accounting research, we offer recommendations for questionnaire measures of management accounting’s qualitative functional elaboration and underfit in small firms. Finally, we discuss implications for practice and entrepreneurship education.
Originally Published on:
Journal of Accounting and Finance
Vol. 20 No. 1 (2020)
Read the Article:
Follow this link to read the article. https://articlegateway.com/index.php/JAF/article/view/2745
Meet the Author
Meet the Author
Meet the Author
James Wilkerson, Ph.D.
James Wilkerson, Ph.D.
Dr. Jim Wilkerson is Business Program Coordinator and Project and Supply Chain Management Program Coordinator at the PSU Scranton campus. He is also a human resource management and entrepreneurship consultant to select clients. Past career highlights:
- Former business management professor at three other institutions
- Payroll service firm owner/operator
- Document shredding company owner/operator
- Human resource management executive, manager, specialist, and consultant in multiple industries
- U.S. Air Force captain and ICBM combat crew commander, trainer, and evaluator
- Certified Senior Professional in Human Resources (SPHR)
Follow Peter Cashel-Cordo on Google Scholar
Dr. Angela Bassani is a Certified Public Accountant at the Commonwealth of Pennsylvania. Her career highlights are as follows:
HONORS
Top 25 Women in Business – Northeast Pennsylvania Business Journal - March 2020
SERVICE
Vice President, Board of Directors, Fair Hill Therapeutic Riding Center
Committee Member, PICPA Schools & Colleges Committee
AFFILIATIONS
Pennsylvania Institute of Certified Public Accountants (PICPA)
American Institute of Certified Public Accountants (AICPA)
Pennsylvania Institute of Certified Public Accountants (PICPA)
American Institute of Certified Public Accountants (AICPA)
Angela Bassani, Ed.D.
Angela Bassani, Ed.D.