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

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.

Citation

Al‐Omiri, M. (2007), "A preliminary study of electronic surveys as a means to enhance management accounting research", Management Research News, Vol. 30 No. 7, pp. 510-524. https://doi.org/10.1108/01409170710759720