I am working on antecedents to the choice of management accounting research. I am using a questionnaire to collect data for dependent variable and two independent variables- Competition and organisation strategy while other variables are in secondary form. I am covering a period of 7 years. I am using one-time survey instead of the repeated survey to avoid non-response bias. I wish to know if respondents(Management accountants/Finance director) can correctly recollect what has happened in their company within the past 7 years.
Thank you
There is no direct answer to how many years the gap can be. Also it depends on the pace of the industry i.e. fast moving like FMCG or slow moving like electricity generation. 5 years or 10 years is typical for longitudinal studies of this sort.
The questionnaire design is far too complicated and would suffer from completion issues (i.e. people who would start but not answer some questions as it is outside their knowledge area) and low response rate.
Section B and C seems to be about the industry dynamics aka Porter's 5 forces. These information about the industry/ market information can be gathered/ analysed from industry reports to determine the number of competitors..etc.
Rather than asking finance and accounting personnel, perhaps these should be targeted to marketing personnel
Section B and C should/can NOT be answered by management accountants or finance directors. Asking them to compare against 7 years ago may lead to spurious results, as a lot of subjectivity sets in.
THE FUTURE OF MANAGEMENT ACCOUNTING:
A SOUTH AUSTRALIAN PERSPECTIVE
Adrian has identified the weaknesses. You are, at best, collecting memories of change and respondents perceptions of that change. I also think that the response rate will be disappointing
Roger
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