Revisiting the Value of Repeated Contacts on Survey Response Rates in Management Accounting Research

Author(s):  
Jean-François Henri ◽  
Nicole Thibodeau
2018 ◽  
Vol 30 (2) ◽  
pp. 59-79 ◽  
Author(s):  
Martin R. W. Hiebl ◽  
J. Frederik Richter

ABSTRACT The survey method is one of the most frequently used quantitative approaches in management accounting research. For research surveys, the number of usable responses is an important feature, and high response rates present one opportunity to achieve large sample sizes. Response rates describe the share of usable received responses compared with the survey population. To date, we know little about what impacts response rates in management accounting survey research. In this paper, we therefore examine 140 survey articles published in the two most highly regarded specialist journals of management accounting research, the Journal of Management Accounting Research and Management Accounting Research. Our results indicate that in recent years, response rates in management accounting research have experienced a downward trend. We also find that survey population size, the region where surveys are conducted, the scale of surveys, the hierarchical level of respondents, the research topics examined, random sampling techniques, and the establishment of contact with the survey population before sending out questionnaires are all significantly associated with the response rate. We conclude with implications for future survey research in management accounting.


2000 ◽  
Vol 86 (3) ◽  
pp. 1273 ◽  
Author(s):  
JEREMY H. LIPSCHULTZ

Author(s):  
Michael S. Wogalter ◽  
Meredith F. Yarbrough ◽  
David W. Martin

The use of email and fax communications has increased dramatically over the last decade. They are now commonplace methods of information exchange. Most research involving questionnaires has used postal mail to deliver and return the surveys from recipients who might not otherwise be reached through live administration. A frequent methodological issue with mail surveys is low levels of return rates. The present research compared the return rates of a survey that was sent by mail, email or fax. Participants could return the survey by any of the same three methods. The results showed that postal mail and email exhibited higher return rates than facsimiles and that the method of return tended to be the same method in which the questionnaire was originally sent. Implications of these results for survey research are discussed.


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