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A preliminary study of electronic surveys as a means to enhance management accounting research

A preliminary study of electronic surveys as a means to enhance management accounting research 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Management Research News Emerald Publishing

A preliminary study of electronic surveys as a means to enhance management accounting research

Management Research News , Volume 30 (7): 15 – Jun 26, 2007

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References (75)

Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
0140-9174
DOI
10.1108/01409170710759720
Publisher site
See Article on Publisher Site

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.

Journal

Management Research NewsEmerald Publishing

Published: Jun 26, 2007

Keywords: Management accounting; Research; Surveys

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