The survey method is one of the most frequently used quantitative approaches in management accounting research. For research surveys, the number of usable responses is an important feature, and high response rates present one opportunity to achieve large sample sizes. Response rates describe the share of usable received responses compared with the survey population. To date, we know little about what impacts response rates in management accounting survey research. In this paper, we therefore examine 140 survey articles published in the two most highly regarded specialist journals of management accounting research, the Journal of Management Accounting Research and Management Accounting Research. Our results indicate that in recent years, response rates in management accounting research have experienced a downward trend. We also find that survey population size, the region where surveys are conducted, the scale of surveys, the hierarchical level of respondents, the research topics examined, random sampling techniques, and the establishment of contact with the survey population before sending out questionnaires are all significantly associated with the response rate. We conclude with implications for future survey research in management accounting.

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