The Lack of Reproducibility in Management Accounting Research: Blame It All on the NHST?

Frank Hartmann & Thomas Niederkofler

Advances in Management Accounting2025https://doi.org/10.1108/s1474-787120250000037003book-chapter
AJG 2ABDC A
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https://doi.org/https://doi.org/10.1108/s1474-787120250000037003

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@article{frank2025,
  title        = {{The Lack of Reproducibility in Management Accounting Research: Blame It All on the NHST?}},
  author       = {Frank Hartmann & Thomas Niederkofler},
  journal      = {Advances in Management Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1108/s1474-787120250000037003},
}

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The Lack of Reproducibility in Management Accounting Research: Blame It All on the NHST?

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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

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