We provide a discussion of three of Zimmerman's (2001) conjectures about, and prescriptions for improving, the current unsatisfactory state of empirical management accounting research: its focus on describing practice instead of testing theories; its focus on decision-making instead of control;...

Eliminating alternative causal explanations plays an important role in establishing causality. We analyze two strategies researchers use to eliminate alternatives to their preferred causal explanations: providing persuasive evidence against other plausible explanations and developing a preferred...