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Management Accounting Systems and Organisational Structure

Author

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  • Lucio Cassia
  • Stefano Paleari
  • Renato Redondi

Abstract

In this paper we present an empirical analysis to test whether organisation configurations and management accounting systems change simultaneously. Using the original application of the fuzzy logic methodology, we analyse the level of development and implementation of the management accounting system and the organisational configuration on a sample of 501 Italian firms. Even though we employ a cross-sectional approach, the results may be interpreted according to the life cycle model. Our findings show that the evolution of the organisational configurations is not always coherent with the relevance assumed by management accounting systems. In particular, we find a large group of companies with a simple organisational configuration and a well-developed management accounting system. We interpret the presence of this cluster dynamically as an intermediate stage of growth towards more complex forms of organisation. Copyright Springer 2005

Suggested Citation

  • Lucio Cassia & Stefano Paleari & Renato Redondi, 2005. "Management Accounting Systems and Organisational Structure," Small Business Economics, Springer, vol. 25(4), pages 373-391, November.
    • Handle: RePEc:kap:sbusec:v:25:y:2005:i:4:p:373-391
    DOI: 10.1007/s11187-004-6494-8
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    Citations

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    Cited by:

    1. Ana Catarina Santos & Rui Pires & Maria-Ceu Alves, 2023. "An Analysis of the Use of Accounting Information by Portuguese SMEs," JRFM, MDPI, vol. 16(4), pages 1-17, April.
    2. Stephan Leitner, 2014. "A simulation analysis of interactions among intended biases in costing systems and their effects on the accuracy of decision-influencing information," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 22(1), pages 113-138, March.
    3. Simona Cosma & Giovanni Mastroleo & Paola Schwizer, 2018. "Assessing corporate governance quality: substance over form," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 457-493, June.
    4. Mara Del Baldo & Anna Maria Arcari & Marcantonio Ruisi, 2019. "Controllo di gestione nelle PMI e consulenti esterni," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 69-94.
    5. Juana Rivera-Lirio & María Muñoz-Torres, 2010. "The Effectiveness of the Public Support Policies for the European Industry Financing as a Contribution to Sustainable Development," Journal of Business Ethics, Springer, vol. 94(4), pages 489-515, July.

    More about this item

    Keywords

    organisational lifecycle; management accounting systems.; M13; M40;
    All these keywords.

    JEL classification:

    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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