IDEAS home Printed from
   My bibliography  Save this article

Explaining Management Accounting Change: evidence from Finland


  • Erkki K. Laitinen


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

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Tuan Zainun Tuanmat & Malcolm Smith, 2011. "Changes in management accounting practices in Malaysia," Asian Review of Accounting, Emerald Group Publishing, vol. 19(3), pages 221-242, September.
    2. repec:fan:macoma:v:html10.3280/maco2017-003005 is not listed on IDEAS


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.