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Explaining Management Accounting Change: evidence from Finland

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  • Erkki K. Laitinen
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    Abstract

    This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in 15 management accounting practices. Four categories of factors are used to explain MAC. Organisational factors include variables on status, organisation, strategy, products, perceived uncertainty, and competition. Financial factors are traditional financial ratios. Motivational factors may decelerate or accelerate MAC. Management tools factors describe tools used by the management. Factors from the categories are extracted by the PLS regression and used to explain MAC by a structural single equation model (SEM). In all, the SEM explains about 50% of MAC.

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    Bibliographic Info

    Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.

    Volume (Year): 3 (2006)
    Issue (Month): 2 ()
    Pages: 252-281

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    Handle: RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281

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    Web page: http://www.inderscience.com/browse/index.php?journalID=41

    Related research

    Keywords: management accounting change; status; organisation; strategy; products; perceived uncertainty; competition; financial ratios; motivation; management tools; survey; PLS; SEM; Finland; single equation model; partial least squares.;

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    Cited by:
    1. Tuan Zainun Tuanmat & Malcolm Smith, 2011. "Changes in management accounting practices in Malaysia," Asian Review of Accounting, Emerald Group Publishing, Emerald Group Publishing, vol. 19(3), pages 221-242, October.

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