IJMB Journal – Abstracts
International Journal of Management and Business
IJMB Volume VI, Issue 2
Room for Improvement: An Examination of the Use of Control Variables
Leon Schjoedt*and Krittaya Sangboon
Valid research findings are critical for the advancement of business research literature. Control variables hold the potential to enhance or hinder this advancement depending on their use and reporting. We examine the use of control variables in research published in two leading academic business journals—Entrepreneurship Theory and Practice and Journal of Accounting and Economics. Our results show differences in the use of control variables among research publications in the leading journals; yet, collectively, the results indicate there is room for improvement in the use and reporting of control variables. To assist authors, reviewers, and journal editors, we discuss our findings in the context of six specific recommendations for the use and reporting of control variables in future research.
Keywords: Control variables; Methods; Measurement; Data analysis