arbiter
JournalsAccount

Behavioral effects of feedback in management accounting research: a literature review of the current state

Nicole Nikiforow et al.

Journal of Business Economics2026https://doi.org/10.1007/s11573-025-01251-warticle
AJG 2ABDC B
Weight
0.50

Abstract

This study reviews the behavioral effects of feedback in management accounting research, based on 46 papers published between 1991 and 2024, beginning after the most recent review by Peter F. Luckett and Ian R. Eggleton in 1991. Following the systematic approach of Luckett and Eggleton (Acc Organ Soc 16:371–394, 1991), the review highlights the progress in the feedback research literature and formulates avenues for future research. While existing research in this field has offered valuable insights into the elements of feedback messages and the feedback environment, further exploration is needed in three key areas: the dynamic interplay among all feedback components, a deeper examination of contextual factors, and the influence of technological advances on feedback research.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1007/s11573-025-01251-w

Or copy a formatted citation

@article{nicole2026,
  title        = {{Behavioral effects of feedback in management accounting research: a literature review of the current state}},
  author       = {Nicole Nikiforow et al.},
  journal      = {Journal of Business Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1007/s11573-025-01251-w},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Behavioral effects of feedback in management accounting research: a literature review of the current state

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.