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Mcs p 289 lamenting this void several years earlier

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MCS” (p. 289). Lamenting this void several years earlier, Chenhall (2003) was alsoconcerned that the limited conceptual and empirical research on MCS had been aroadblock against desirable scholarly progress on the strategic implementation of MCSby managers. These research voids on MCS have academic as well as managerialsignificance (Chenhall, 2003).However, Tsamenyi et al. (2011) investigated the linkages between these threekey variables in management accounting, but with three important exceptions as theyrelate to this current study. First, Tsamenyi et al.’s study was not designed to examine thelinkages between these three variables in minority-owned businesses. Instead, Tsamenyiet al. gathered data from a population of respondents “chosen from the yellow pages ofthe telephone directory of Urumuchi in Xinjiang, China” (p. 197). This source of dataclearly indicates that the Tsamenyi et al.’s study was not by design positioned inminority-owned businesses. Second, Tsamenyi et al. conducted their research in China,while my study was conducted in the United States. To the degree that China and theUnited States differ in their business environments, one would expect different outcomesfrom the same study conducted in two different countries. Third, in contrast to theresearch of Tsamenyi et al. the current study targeted specifically manufacturing businessorganizations designated as minority-owned. This way, inter-industry confoundingeffects were mitigated. Even though I aim not to critique the Tsamenyi et al. study, Iattempted to improve upon their study. Specifically, Tsamenyi et al. failed to control for
7the effects of inter-industry confounders in their sample from many industries; Icontrolled for these relationships, and consequently the outcomes of the two studies weredifferent. By controlling for inter-industry confounders, I filled a meaningful researchgap and built upon the research done by Tsamenyi et al.I used a dimension reduction statistical technique (exploratory factor analysis) touncover the conceptual and the empirical domains of the MCS construct. Bridging thisresearch gap was important because the empirical domain of the MCS construct wasunknown to scholars (Chenhall, 2003; Malmi & Brown, 2008). Unfortunately, thisneglect persisted in spite of the calls made for more research in this important area toenhance understanding of the domain of MCS to benefit managers. Moreover, this issuewas made even more problematic by the diversity of conceptual definitions of MCS(Malmi & Brown, 2008; Mundy, 2010). By investigating the empirical domain of theMCS construct, I made another managerial and academic contribution to the MCSconstruct and research, thereby helping to bridge the research gap.I responded to calls for research to fill some of the gaps on MCS because theimportance of MCS for both corporate managers and management accounting researchershad been well established (Bisbe & Malagueno 2012; Fisher, 1995, 1998; Tsamenyi et al.

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