Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey

This file is part of IDEAS, which uses RePEc data

Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey

Author Info

Cinquini, Lino
Tenucci, Andrea

Additional information is available for the following registered author(s):

Andrea Tenucci

Abstract

Several different approaches to Strategic Management Accounting (SMA) can be found in the literature of management ac counting since Simmonds (1981) coined the term. However, there is a little survey research about SMA practice, with the exception of the studies of Guilding et al. (2000) and Cravens & Guilding (2001). The paper aims to enrich the fragmented knowledge on t he topic by a contingency research study based on an internet questionnaire survey on Italian companies. The study focuses on the characteristics at the heart of SMA techniques that may help in classifying and grouping them and on the investigation of vari ables that may influence/explain the use of SMA techniques within companies. Company size, industry and strategy (in the sub -dimensions of pattern, mission and positioning) are the variables considered in the exploration. The findings reveal that SMA techn iques appear to be extensively used. Attribute costing, Customer accounting, Strategic Pricing and Competitive Position Monitoring represent the most widely used SMA techniques. Four features of the pattern of Strategic Management Accounting practice emerg e clearly from the factor analysis: competitor, long run, process and customer orientation. In the correlation analysis only strategic positioning is weakly found to play a contingent role in SMA technique usage, while strategic pattern, strategic mission, company size and industry variables do not provide any results. Such a finding reveal that, surprisingly, SMA techniques adoption doesn't seem to be "strategy -driven".

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. 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.

Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 11819.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length:
Date of creation: Jun 2007
Date of revision:
Handle: RePEc:pra:mprapa:11819

Contact details of provider:
Postal: Schackstr. 4, D-80539 Munich, Germany
Phone: +49-(0)89-2180-2219
Fax: +49-(0)89-2180-3900
Web page: http://mpra.ub.uni-muenchen.de
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Ekkehart Schlicht).

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

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

Guilding, Chris, 1999. "Competitor-focused accounting: an exploratory note," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 583-595, October. [Downloadable!] (restricted)
Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February. [Downloadable!] (restricted)
Bromwich, Michael, 1990. "The case for strategic management accounting: The role of accounting information for strategy in competitive markets," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 27-46. [Downloadable!] (restricted)
Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143. [Downloadable!] (restricted)
Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January. [Downloadable!] (restricted)
Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June. [Downloadable!] (restricted)
Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February. [Downloadable!] (restricted)
Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April. [Downloadable!] (restricted)
Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168. [Downloadable!] (restricted)

Full references

Statistics
Access and download statistics

Did you know? The RePEc project started in 1997. Its precursor, NetEc, dates back to 1993.

This page was last updated on 2010-1-6.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.