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Management accounting innovations in a time of economic crisis

Author

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  • Pavlatos, Odysseas
  • Kostakis, Hara

Abstract

Although there have been several callings, research in Management Accounting has given very few or even no guidelines as regards the way enterprises can handle the economic crisis in their everyday operations (e.g. Hopwood, 2009). Zawawi and Hoque (2010) argue that the new economic environment forces enterprises to adopt Management Accounting Innovations- MAIs. The purpose of this study is to cover the gap in the literature about the effect of the economic crisis on the adoption and the extent of use of ΜΑΙs. For this reason, a quantitative research with the use of questionnaires was carried out. Data analysis showed that those business units that have been most affected by the economic crisis tend to adopt more and use MAIs more extensively than those companies that have been less affected by it. Management Accounting Innovations provide broader and better information to handle the uncertainty that the economic crisis has created.

Suggested Citation

  • Pavlatos, Odysseas & Kostakis, Hara, 2018. "Management accounting innovations in a time of economic crisis," The Journal of Economic Asymmetries, Elsevier, vol. 18(C), pages 1-1.
    • Handle: RePEc:eee:joecas:v:18:y:2018:i:c:8
    DOI: 10.1016/j.jeca.2018.e00106
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    Citations

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    Cited by:

    1. Anca Antoaneta Vărzaru, 2022. "Assessing Digital Transformation of Cost Accounting Tools in Healthcare," IJERPH, MDPI, vol. 19(23), pages 1-18, November.
    2. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
    3. Agus Joko Pramono & Suwarno & Firdaus Amyar & Renny Friska, 2023. "Exploring Technology Acceptance in Management Accounting Tools’ Adoption in Public Sector Accounting: A Sustainability Perspective for Organizations," Sustainability, MDPI, vol. 15(21), pages 1-17, October.
    4. Ilenia Ascani & Marco Gatti & Maria Serena Chiucchi, 2021. "Pandemia e sistema di budgeting: quali effetti sulla figura del controller?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 65-86.
    5. Anca Antoaneta Vărzaru & Claudiu George Bocean & Mădălina Giorgiana Mangra & Gabriel Ioan Mangra, 2022. "Assessing the Effects of Innovative Management Accounting Tools on Performance and Sustainability," Sustainability, MDPI, vol. 14(9), pages 1-16, May.
    6. Rob Kim Marjerison & Jong Min Kim, 2022. "MSE Response during Times of Crisis: The Roles of Budgeting Micro Functions and Guanxi," Sustainability, MDPI, vol. 14(17), pages 1-19, September.
    7. Francesca Sgr? & Federica Palazzi & Massimo Ciambotti, 2022. "Business continuity and planning effectiveness: An empirical analysis of Italian manufacturing SMEs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 89-108.

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