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The knowledge, attitude, priority of usage and benefits associated with management accounting practices: a survey of Danish companies

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  • Steen Nielsen
  • Morten Jacobsen
  • Preben Melander
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    Abstract

    There have been several studies of the diffusion of new management accounting practices. Respondents were asked to answer questions in a questionnaire covering four variables: level of knowledge, level of attitude, priority of usage and level of benefit for 15 new accounting practices. The survey includes a sample of 119 large and medium-sized privately owned manufacturing and non-manufacturing companies. For those companies that indicate a 'high' level of priority of usage, our results reveal a high level of benefit from the practices. However, significant differences between low priority of usage and high number of practices associated with the company are very likely to contribute to a more modest level of benefits. Based on the analysis between number of practices and benefits, about 20% of the companies associate themselves with four to six projects on new accounting practices in their organisation. This might lead to poor performance and high failure rates.

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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): 5 (2009)
    Issue (Month): 3 ()
    Pages: 252-284

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    Handle: RePEc:ids:ijaape:v:5:y:2009:i:3:p:252-284

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

    Related research

    Keywords: accounting practices; activity-based costing; attitude; balanced scorecard; benefit; accounting combinations; Denmark; knowledge; usage priority; survey; management accounting.;

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