IDEAS home Printed from
   My bibliography  Save this paper

Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies


  • Toomas Haldma
  • Kertu Laats


Current paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. On the one hand, the present research aims to confirm earlier findings related to the ‘contingent factors’ that influence management accounting, on the other, to identify possible new factors, such as, the legal accounting environment and shortage of properly qualified accountants.

Suggested Citation

  • Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
  • Handle: RePEc:mtk:febawb:13

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. O'Connor, Neale G., 1995. "The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 383-403, July.
    2. Andrew L. Friedman & Stephen R. Lyne, 1997. "Activity-based techniques and the death of the beancounter," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 19-44, May.
    3. repec:bla:joares:v:16:y:1978:i:1:p:122-149 is not listed on IDEAS
    4. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    5. Merchant, Kenneth A., 1990. "The effects of financial controls on data manipulation and management Myopia," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 297-313.
    6. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
    7. repec:bla:joares:v:13:y:1975:i:2:p:177-203 is not listed on IDEAS
    8. Kari Lukka & Markus Granlund, 1996. "Cost accounting in Finland: current practice and trends of development," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 1-28.
    9. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
    Full references (including those not matched with items on IDEAS)


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

    Cited by:

    1. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    2. Yuan Ding & Véronique Malleret & Hanne Norreklit, 2007. "Les Systemes De Calcul Des Couts Dans Les Entreprises Chinoises : Une Etude Exploratoire," Post-Print halshs-00543233, HAL.
    3. Ben Hamadi, Z. & Bonache, A.B. & Chapellier, Ph. & Mohammed, A., 2011. "Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data," MPRA Paper 30268, University Library of Munich, Germany.
    4. Catalin Nicolae Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2008. "The Changing Role Of Accountants In A Transition Economy €“ Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-5.
    5. repec:aud:audfin:v:15:y:2017:i:147:p:395 is not listed on IDEAS
    6. Hao Shi, 2006. "L'évolution du "calcul économique en équipe" : un processus de légitimation des changements institutionnels en Chine," Working Papers 2006-4, Laboratoire Orléanais de Gestion - université d'Orléans.
    7. Thierry Nobre & Dmitry Riskal, 2003. "L'Évolution Des Pratiques De Contrôle De Gestion Dans Les Entreprises Russes Après 1992," Post-Print halshs-00582807, HAL.
    8. David Han-Min Wang & Quang Linh Huynh, 2014. "Linkages Among Corporate Governance,Management Accounting Practice And Organizational Performance: Evidence From A Southeast Asian Country," Romanian Economic Business Review, Romanian-American University, vol. 9(1), pages 63-81, March.
    9. Ayse Yigit Sakar & Evren Ayranci, 2014. "Attitudes towards e-Bookkeeping in Turkey: Initial Research," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 52-66, January.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    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:mtk:febawb:13. 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: (Anne Reino). 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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.