Behavioral Effects of Feedback in Management Accounting Research: a Literature Review of the Current State

This study reviews the behavioral effects of feedback in management accounting research, based on 46 papers published between 1991 and 2024, beginning after the most recent review by Peter F. Luckett and Ian R. Eggleton in 1991. Following the systematic approach of Luckett and Eggleton (Acc Organ Soc 16:371–394, 1991), the review highlights the progress in the feedback research literature and formulates avenues for future research. While existing research in this field has offered valuable insights into the elements of feedback messages and the feedback environment, further exploration is needed in three key areas: the dynamic interplay among all feedback components, a deeper examination of contextual factors, and the influence of technological advances on feedback research.