Explaining Management Accounting Change: evidence from Finland
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.
Volume (Year): 3 (2006)
Issue (Month): 2 ()
|Contact details of provider:|| Web page: http://www.inderscience.com/browse/index.php?journalID=41|
When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Darren Simpson)
If references are entirely missing, you can add them using this form.