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Advanced management accounting techniques in manufacturing: utilization, benefits, and barriers to implementation

Author

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  • Ralph Adler
  • André M. Everett
  • Marilyn Waldron

Abstract

Advanced management accounting techniques were developed to provide information appropriate for decision making in changing internal and external environments. However, studies in the US and UK demonstrated that firms are slow to adopt such techniques. To examine whether and why this reluctance exists, manufacturers’ adoption and utilization of advanced accounting techniques, plus perceived barriers to adoption, were examined. Data were collected from 165 New Zealand manufacturing sites, selected as representative of organizations facing major structural reform and environmental change, hence likely candidates for accounting system rejuvenation. Adoption, utilization, combinations of techniques, trends, perceived benefits, and barriers to adoption are discussed.

Suggested Citation

  • Ralph Adler & André M. Everett & Marilyn Waldron, 2000. "Advanced management accounting techniques in manufacturing: utilization, benefits, and barriers to implementation," Accounting Forum, Taylor & Francis Journals, vol. 24(2), pages 131-150, June.
    • Handle: RePEc:taf:accfor:v:24:y:2000:i:2:p:131-150
    DOI: 10.1111/1467-6303.00032
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    Cited by:

    1. Sheehan Rahman & Jashim Uddin Ahmed, 2012. "An Evaluation of the Changing Role of Management Accountants in Recent Years," Indus Journal of Management & Social Science (IJMSS), Department of Business Administration, vol. 6(1), pages 18-30, January.
    2. Silvia Pilonato & Antonella Cugini, 2016. "Peculiarit? e potenzialit? della misurazione dei costi nella diagnostica per immagini," MECOSAN, FrancoAngeli Editore, vol. 2016(98), pages 105-123.
    3. OYEWO, Babajide, 2019. "Does The Use Of Strategic Management Accounting Techniques Creates And Sustains Competitive Advantage? Some Empirical Evidence," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 19(2), pages 61-92.
    4. Ana Maria Ussman & Maria do Céu Gaspar Alves, 2006. "Characteristics Of Management Accounting Systems In Portuguese Industry," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(1), pages 27-44.
    5. Carolina Nicolas & Javiera Müller & Francisco-Javier Arroyo-Cañada, 2021. "A Fuzzy Inference System for Management Control Tools," Mathematics, MDPI, vol. 9(17), pages 1-19, September.
    6. Lin Mei Tan & Michael Fowler & Lindsay Hawkes, 2004. "Management accounting curricula: striking a balance between the views of educators and practitioners," Accounting Education, Taylor & Francis Journals, vol. 13(1), pages 51-67.
    7. Oyewo, Babajide & Ajibolade, Solabomi & Omolehinwa, Eddy, 2020. "The Usage Of Customer Accounting As A Source Of Sustainable Competitive Advantage: Some Evidence From Quoted Manufacturing Companies In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(1), pages 18-46, March.
    8. Serigne Diop, 2015. "L'Impact De L'Adoption Des Systemes De Couts A Base D'Activites Sur La Performance Des Entreprises Senegalaises," Post-Print hal-01300862, HAL.
    9. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 557-587, August.
    10. Gonçalves, Tiago & Gaio, Cristina & Silva, Mariana, 2018. "Target costing and innovation-exploratory configurations: A comparison of fsQCA, multivariate regression, and variable cluster analysis," Journal of Business Research, Elsevier, vol. 89(C), pages 378-384.
    11. José Luis Esparza-Aguilar & Domingo García-Pérez-de-Lema & Antonio Duréndez, 2016. "The effect of accounting information systems on the performance of Mexican micro, small and medium-sized family firms," Tourism Economics, , vol. 22(5), pages 1104-1120, October.
    12. Eman AL-Hawari & Mahmoud Nassar, 2017. "The Factors Affecting the Different Management Accounting Practices in Small and Medium Sized Enterprises in Jordan," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(12), pages 970-978, December.
    13. Daniel Ruiz-Palomo & Julio Diéguez-Soto & Antonio Duréndez & José António C. Santos, 2019. "Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation," Sustainability, MDPI, vol. 11(14), pages 1-22, July.

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