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Explaining Management Accounting Change: evidence from Finland

Author

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  • Erkki K. Laitinen

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.

Suggested Citation

  • Erkki K. Laitinen, 2006. "Explaining Management Accounting Change: evidence from Finland," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(2), pages 252-281.
    • Handle: RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281
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    Cited by:

    1. Țirău Adrian Ioan & Gînţa Anca Ioana & Marin Pantelescu Andreea, 2018. "Influence of Managerial Accounting in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 707-711, December.
    2. Luciano Marchi & Sara Trucco, 2017. "La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 55-78.
    3. Tuan Zainun Tuanmat & Malcolm Smith, 2011. "Changes in management accounting practices in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 221-242, September.

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