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Organizational design and management accounting change

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Author Info
Matejka, M.
De Waegenaere, A. (Tilburg University, Center for Economic Research)

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Abstract

Changing management accounting systems requires more than appropriate implementation. It is argued that structural characteristics of an organization, centralization in particular, should also be taken into account when deciding on a change. Centralization implies higher costs of communication because the decision-maker has to obtain information from organizational participants who have incentives to inffluence the decision. A limit on communication reduces inffluence costs but at the same time it also lowers the quality of the decision. As a result of that, centralized organizations (i) will implement changes in their accounting systems less often than decentralized ones (ii) will more often implement top-down, i.e. ignore local information.

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Paper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number 61.

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Date of creation: 2000
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Handle: RePEc:dgr:kubcen:200061

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Find related papers by JEL classification:
M21 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - Business Economics
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

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