Download or read book The Impact of Contingencies on Management Accounting System Development written by Gavin C. Reid and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Four hypotheses relevant to the contingency theory of management accounting are presented. Data relate to the period 1994-98 for a sample of new Scottish micro firms. First, correlation analysis is applied to test the hypothesis that the introduction of management accounting system (MAS) development is related to the timing of contingent events like cashflow crises, shortfalls of finance, and innovation. Second, cluster analysis is used to test the hypothesis that contingencies cluster to form three configurations of small first, adaptive, running blind, and stagnant. Third, regression by weighted headcount is explained by aspects of the generic contingencies technological uncertainty, production systems, business strategy and market environment. The fourth hypothesis is that MAS complexity is determined by sub-unit interdependence, market dynamics, and work methods. The four hypotheses tested support several aspects of contingency theory, as modified to a small firms context.Key Words: Management Accounting System (MAS); Contingency theory; Small firms.

Download or read book Essays on the Design of the Management Accounting System Determinants Components and Effects written by and published by . This book was released on 2019 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting systems play a key role in translating an organization’s strategy into desired behaviors and results. An appropriate design of a management accounting system is essential in achieving that aim. The purpose of this dissertation is to better understand the determinants and the consequences of management accounting systems’ design choices. Four empirical studies were conducted. In study one we analyze how CFO characteristics explain the use of strategic management accounting practices over and above commonly known contingency factors. The main finding is that the impact of a CFO on the firm’s use of strategic management accounting practices depends on both, his or her organizational power and personal background. In study two I continue the investigation of human factors in regard to management accounting systems’ design and analyze how the relationship between differentiation strategy and innovativeness is sequentially mediated by the business partner role of management accountants and their use of management accounting systems. I find that business partner management accountants use management accounting systems in a more interactive way compared to bean counter management accountants and the interactive way of use is positively related to innovativeness. In study three we examine how firms build dynamic capabilities in marketing and accounting; and how the decision to build a portfolio of both capabilities changes with competition. The analysis reveals that the marketing and management accounting dynamic capabilities are complements in high competition environments but are not related in low competition environments. Finally, in study four I investigate how firms implement strategic management accounting practices across their life cycle and what the performance consequences of this implementation are. Two findings are central. First, the strategic management accounting practices’ adoption rates increase between the birth and revival stages and decrease at the decline stage. Second, firms that adopt strategic management accounting practices to a less intensive degree compared to the benchmark experience performance losses, while firms that adopt these practices to a higher degree do not.

Download or read book Performance Measurement and Management Control written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2010-04-01 with total page 542 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, 2007, and 2009. This title contains some of the exemplary papers that were presented at the most recent conference.

Download or read book Toward a Contingency Theory of Management Accounting written by Clark E. Chastain and published by . This book was released on 1970 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Performance Measurement and Management Control written by Antonio Davila and published by Emerald Group Publishing. This book was released on 2012-06-08 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area.

Download or read book The Role of Management Accounting Systems in Strategic Sensemaking written by Marcus Heidmann and published by Springer Science & Business Media. This book was released on 2008-03-13 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marcus Heidmann explores the role of management accounting systems (MAS) in strategic sensemaking. Based on cognitive theories, the author defines strategic sensemaking as a learning process with observation, interpretation, and communication as the relevant process steps on the individual level. He illustrates the impact of MAS on these cognitive processes by an exploratory multiple-case study design.

Download or read book The Impact of Structure Environment and Interdependence on the Perceived Usefulness of Management Accounting Systems written by R. H. Chenhall and published by . This book was released on 1985 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Challenge of Management Accounting Change written by John Burns and published by Elsevier. This book was released on 2003-05-28 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The implementation of management accounting change constitutes much more than the selection of what may be perceived as being 'optimal' accounting systems and techniques, followed by a 'technical' process of implementation. Selecting and implementing the 'right' accounting systems and techniques and the technical aspects of implementation are important, but change implementation and change management also involves important behavioural and cultural issues that must be understood and addressed. The main focus of The Challenge of Management Accounting Change is on understanding the processes involved in the implementation of management accounting change and the complexities of, and difficulties involved in, changing management accounting systems, techniques and roles in the UK. This book outlines a framework for interpreting and understanding management accounting change as an on-going process and a range of case studies are used to illustrate both successful and unsuccessful implementations, drawing out the various lessons that can be learned and suggesting some pointers for those embarking on a programme of management accounting change. * Describes the finding of a research project investigating management accounting change in the UK * Focuses on the difficulties involved in changing management accounting systems * Written by experts in the field of management accounting

Download or read book Information System Development in the Small Firm written by Falconer Mitchell and published by CIMA Publishing. This book was released on 2000 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Effects of Business Strategy Perceived Environmental Uncertainty and Management Accounting System Design on Managerial Performance written by Navaneetham Subramaniam and published by . This book was released on 1991 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Organizational Contexts and Management Accounting Systems written by Ken J. Moores and published by . This book was released on 1991 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Strategic Uncertainty Management Accounting Systems and Performance written by Bambang Riyanto Lies Sugiyanto and published by . This book was released on 1997 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Contingency Theory based Investigation of the Role of Management Accounting Information in Management Control Systems in Large Manufacturing Companies in Libya written by Adel Ramdan Haedr and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In an attempt to provide a better understanding of the design and use of effective management control systems (MCS) in a developing country, this research study adopts a contingency theory approach to investigate the role of management accounting information (MAI) in facilitating MCS in large manufacturing companies. Drawing the relevant literature on contingency theory, a framework is developed and forms the basis for investigating the possible influence of several contingent variables, including centralisation, formalisation, environmental uncertainty, manufacturing complexity and competitive strategy, on the effectiveness of MCS as well as the potential mediating effect of the usefulness of MAI on these relationships. Based on the findings of a questionnaire-based survey of 54 large manufacturing companies from different industrial sectors in Libya, this study identifies the role of MAI in facilitating MCS in these companies in terms of the four dimensions of scope, timeliness, aggregation and integration. Descriptive and inferential statistical tools are used to analyse the collected data, including independent t-test, correlation, simple and multiple regression. The study also utilises the Preacher and Hayes's (2004) macro through the SPSS package to investigate mediation regression effects in the MAI/MCS relationship. The results of the descriptive analysis show that more bureaucratic MCS types - characterised as formal, tight, and impersonal controls - have been adopted in large manufacturing companies in Libya to motivate, control and direct different activities. In terms of competitive strategy, no pure cost leaders or differentiators were found; rather the responding companies consider various aspects of cost leadership and product differentiation priorities when shaping their competitive strategy. Apart from manufacturing process complexity, all other contingent variables studied were found to have a significant positive influence on MCS effectiveness in these manufacturing companies. Although each of the four MAI dimensions (i.e. scope, timeliness, aggregation, and integration) explored in this study was perceived useful in relation to planning and problem solving activities, it is the aggregated information that was perceived the most important, available, and, thus, useful information. Very importantly this study found that MAI usefulness accounts for a full (i.e. complete) mediation effect only on the relationship between centralisation and MCS effectiveness, while it accounts for a partial mediating role on the relationship between MCS effectiveness and the other three contingent variables of formalisation, environmental uncertainty, and competitive strategy. On the other hand, the usefulness of MAI transmitted the influence of manufacturing process complexity on MCS effectiveness indicating an indirect effect instead of a mediated relationship. The latter is a significant distinction not usually made in previous studies that examined interaction factors. Thus, this study contributes to the knowledge in this important area by distinguishing between mediation and indirect effects, in particular, and between full and partial mediation effects, in general. Finally, the main limitations of this study are outlined and opportunities for future research are suggested, particularly in relation to considering the moderating effect of a fourth variable on the mediation relationship (i.e. moderated mediation) in the interplay between MAI and management control system design and use.

Download or read book Management Control and Uncertainty written by M. Association and published by Springer. This book was released on 2014-11-25 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Control and Uncertainty recognizes that all control takes place under conditions of uncertainty: it does now, and it always has done. In this edited collection, the contributing authors examine different aspects of management control systems in the modern world whilst paying more explicit attention to the ubiquitous nature of uncertainty

Download or read book ECIC2014 Proceedings of the 6th European Conference on Intellectual Capital written by Dagmar Cagáňová and published by Academic Conferences Limited. This book was released on 2014-10-04 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Management Accounting written by A. Nishimura and published by Springer. This book was released on 2003-01-10 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines present management accounting issues in the light of Japanese experiences. This is particularly important in the study of management accounting since Japanese management not only learnt from the West but also grew out of it. The book describes the importance and meaning of feed forward management accounting, compares Asian and Japanese management accounting with the Western approach and examines the philosophy behind them. It ends by looking into the future of management accounting science.

Download or read book The Ecology of Management Accounting and Control Systems written by Seleshi Sisaye and published by Praeger. This book was released on 2005-11-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent technological and environmental changes have shifted the operations of management control systems from meeting separate, individually based budgetary goals to management control techniques that emphasize group and team control structures. Accordingly, team-based management controls that incorporate normative, instrumental, and coercive controls are being used in complex organizations to monitor production quality and cost control, manage incentive systems, and design and implement management accounting systems. This book provides the first attempt to bring the theory of organizational ecology to the forefront in behavioral accounting research. The adaptation framework has been utilized to incorporate environmental and technological issues as well as organizational structural and contextual factors to examine recent developments in management control systems, particularly the use of accounting systems in managing the performance of teams. Researchers and teachers in graduate programs, managers in business, and service organizations who use work groups to manage their organization activities should find this work an immense addition to their collections.