Response Rates in Management Accounting Survey Research

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.

2020 ◽  
Author(s):  
Iana Bilynets ◽  
Ljubica Knezevic Cvelbar ◽  
Sara Dolnicar

Destination image stands at the centre of every destination’s marketing strategy. This study introduces a new way of measuring destination image changes as a consequence of tourists experiencing a destination. In our study, surveying tourists during shuttle bus transfers to and from the airport resulted in a response rate of 83% and a completion rate of 65% – both well above the industry standard for survey research. With thousands of passengers booking airport transfers every month, and about one third booking return trips, the shuttle bus survey offers a unique opportunity to measure destination image from the same tourists before and after their visit to the destination. Bus drivers and passengers assessed the experience as being overwhelmingly positive as it counteracts boredom typically experienced by passengers during transfers.


10.18060/178 ◽  
2006 ◽  
Vol 7 (2) ◽  
Author(s):  
Darcy Clay Siebert

Collecting accurate data is a challenge for researchers, and securing sufficient response rates can be especially difficult, particularly when asking respondents to reveal sensitive information. This paper will review the relevant literature and illustrate the issues by reporting the methodes used to collect data for Work and Well Being: A Study of North Carolina Social Workers. By following a rigorous protocol, the study achieved a 75% response rate (N=751), a sample that was representative of the population, and minimal response bias. The results highlight the ways in which social work researchers can explore difficult substantive arenas and yet achieve an excellent response.


1998 ◽  
Vol 83 (1) ◽  
pp. 336-338 ◽  
Author(s):  
Kathy E. Green ◽  
Judith A. Boser ◽  
Susan R. Hutchinson

A meta-analysis of 193 survey research studies examined differences in response rate by population type. Analysis suggests higher response rates may be expected from surveys of students and educators than from surveys of the general population. Effects of treatments intended to affect response rate differed minimally by type of population.


2015 ◽  
Vol 27 (1) ◽  
pp. 151-170 ◽  
Author(s):  
Steven E. Salterio

ABSTRACT In this article I address the questions posed to the 25th Anniversary of JMAR Panel on the management accounting topics we have established knowledge on, are currently working on, and where we might go in the future. In order to understand what we know, what we are currently learning about, and what we might learn in the future, I argue that we need to understand how knowledge in management accounting becomes legitimate. In the course of examining the two principal means of obtaining academic legitimacy I enumerate a number of barriers to the production of management accounting knowledge. These barriers include the relatively limited growth of management accounting research in the “top general interest” accounting journals, the lack of a globally acknowledged top niche journal in management accounting, and the perceptions of management accounting researchers about their craft as barriers to the production of such knowledge. Along the way I identify research topics that have waxed and waned over the 25 years since JMAR was first published. I conclude by suggesting a way forward that would require resolute leadership.


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