This paper addresses the use of the electronic survey method with particular reference to management accounting research.
Abstract
Purpose
This paper addresses the use of the electronic survey method with particular reference to management accounting research.
Design/methodology/approach
A total of 222 questionnaires were used, where 182 questionnaires were sent with an accompanying invitation letter to participate in a pre‐paid envelope. There were posted directly to the respondents. The remainder were administered as an email survey.
Findings
The results of the email survey have been compared with that of the traditional postal survey and the relative advantages and disadvantages of the two methods are discussed and explored. The findings show that email and Internet facilitated surveys can yield higher returns at a lower cost per returned questionnaire. Moreover, such surveys are also a relatively inexpensive and expedient means of communicating with respondents, while facilitating a convenient way of correcting misunderstandings and following up on missing data.
Originality/value
Drawing on the literature, strategies such as email surveys and other Web‐based activities will enrich the data and increase response rates. The value of the paper is to draw attention to such methods, which will help overcome problem of low response rates associated with traditional postal surveys.
Details
Keywords
Abdallah Amhalhal, John Anchor, Nicoleta S. Tipi and Sara Elgazzar
The research investigates the effectiveness of the performance measurement alignment approach which claims that measurement diversity (multiple performance measures) should be…
Abstract
Purpose
The research investigates the effectiveness of the performance measurement alignment approach which claims that measurement diversity (multiple performance measures) should be aligned with organisational contingencies to enhance organisational performance.
Design/methodology/approach
The theoretical framework is contingency theory. The study is an empirical investigation of the indirect relationship between three contextual factors (business strategy, information technology and organisation size) and organisational performance via multiple performance measures. The results are derived from cross-sectional questionnaire survey data from 132 Libyan companies (response rate of 61%). For data analysis, the research uses mediation regression analysis via Preacher and Hayes' (2004) macro.
Findings
There is a significant indirect effect of business strategy and information technology, but not organisation size, on organisational performance. The measurement diversity approach plays a core mediating role in the relationship between the contingencies and organisational performance.
Practical implications
The study helps to provide a better understanding of the usefulness of the fit/match between contingencies and Multiple Performance Measures in improving organisational performance.
Originality/value
The empirical evidence supports the central proposition of contingency theory that there is no universally appropriate performance measurement system which applies equally to all organisations in all circumstances. It also provides evidence relating to non–manufacturing and an emerging market context. This research significantly extends the relevant literature by highlighting the relationship between information technology, multiple performance measures and organisational performance. This study is the first to use Preacher and Hayes' (2004) macro to analyse mediation design in the field of contingency-based performance measurement.