Explaining Management Accounting Change: evidence from Finland
AbstractThis 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.
Volume (Year): 3 (2006)
Issue (Month): 2 ()
Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID=41
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.;
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Tuan Zainun Tuanmat & Malcolm Smith, 2011. "Changes in management accounting practices in Malaysia," Asian Review of Accounting, Emerald Group Publishing, vol. 19(3), pages 221-242, October.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley).
If references are entirely missing, you can add them using this form.