Management accounting & control scales handbook

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The idea for this scales handbook originated from Klaus Brockhoff, who highlighted the importance of establishing intersubjective comparability in research questions at the Vallendarer Controlling-Tagung 2002. He emphasized that inconsistent definitions of latent constructs hinder comparative research and cumulative discovery. Scales handbooks provide a valuable resource by offering a concise overview of relevant constructs and their applications in prior studies. While such handbooks have been common in marketing and other fields, controlling researchers have typically been reluctant to engage in rigorous empirical research and connect with the international management accounting community. Consequently, a comprehensive handbook for management accounting and control-related constructs is lacking. This collection builds upon a smaller compilation by Jürgen Weber, Bianca Willauer, and myself from 2003. The aim is to foster empirical research in controlling by providing researchers with a quick overview of relevant constructs and their prior usage. Although many constructs are based on data collected in Germany and remain untranslated into English, all construct names, descriptions, and goodness-of-fit measures are presented in English for accessibility.