This study examines the effect of strategic choices, market orientation, and company size on two distinct dimensions of strategic management accounting (SMA) and, in turn, the mediating effect of SMA on company performance. A model is advanced and tested using structural equation modelling and data collected from a sample of 193 large Slovenian companies. The validity of the quantitative data findings has been appraised using qualitative data collected in ten exploratory interviews. The study’s findings support contingency theory’s tenet of no universally appropriate SMA system, with factors such as company size and strategy having a significant bearing on the successful application of SMA. 2008 Elsevier Ltd. All rights reserved.

/pdf/an-exploratory-investigation-of-an-integrated-contingency-qa5uhk3k7k.pdf

An exploratory investigation of an integrated contingency model of strategic management accounting

In search of strategic management accounting: Theoretical and field study perspectives

Until recently management accounting information and detailed cost and profitability data were of limited use to the management of enterprises in the People's Republic of China (P.R.C.) as they had few discretional decision-making responsibilities. The recent move away from central economic planning and the introduction of competitive markets and private ownership of firms has led Chinese enterprises to question whether their existing accounting systems are adequate and to search for alternatives. As the P.R.C. moves toward a free market economy it seems plausible that they at least consider the adoption of the various management accounting concepts used in capitalist societies. One avenue for the dissemination of capitalist style management accounting practices to Chinese enterprises is via participating in a joint venture company with a foreign partner. I hypothesize that the accounting systems employed by the joint venture operation, which are invariably designed by the foreign partner, will have a significant influence on the development of, and content of, management accounting in the Chinese partner. Various explanations of the rate of adoption of capitalist style accounting systems by Chinese firms are developed and tested; these explanations are consistent with theoretical frameworks developed in the institutional isomorphism and diffusion of innovation literatures. Survey results show those Chinese (Sino) enterprises who participated in foreign partnered joint ventures made more changes to their management accounting systems when compared to similar P.R.C. companies who had no collaborative venture operations with foreign firms. These changes involved a move towards the accounting techniques employed by the joint venture.

The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures

Vendor selection and evaluation an activity based costing approach

Purpose - This paper investigates and reports on the management accounting practices in the British food and drinks industry. Design/methodology/approach - The data is generated by a large-scale postal questionnaire which was informed by preliminary interviews. Further interviews were carried out to aid interpretation of the responses. Descriptive statistics on the importance and frequency of use of individual practices provide the basis for discussion.Findings - Direct costing is widely practiced and important, by contrast with activity-based costing and full absorption costing. Despite the limitations of conventional budgets, they remain a central management accounting 'pillar' and are frequently used in 'what if?' analyzes. The balanced scorecard and other non-financial performance measures are perceived to be important but never or rarely used by 40% of companies. Product profitability analyzes are frequently applied, and, surprisingly, the profitability of supplying individual customers is frequently calculated by over 50% of the population. Respondents were skeptical about sophisticated DCF investment appraisals.Practical implications - Traditional management accounting is 'alive and well' but there are indications of likely increased use of: information concerning the cost of quality; non-financial measures relating to employees and analyzes of competitors' strengths and weaknesses. There is evidence of a gap between current textbooks and actual practices.Originality/value - The survey provides a unique detailed examination of actual management accounting practices and an indication of future trends.

https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1358339_code846917.pdf?abstractid=1358339&rulid=136906&mirid=3

Management Accounting Practices in the British Food and Drinks Industry

Introduction, Drury management accounting: evolution in progress, Bhimani and Bromwich a review of activity-based costing practice, Innes and Mitchell the basics of activity-based management, Brimson activity-based cost management, Bellis-Jones strategic management accounting, Bromwich accounting for marketing strategies, Ward the case for brand value budgeting, Guilding and Moorhouse linking performance measures and competitive strategies in service business: three case studies, Brignall, Fitzgerald, Johnston and Silvestro management accounting in retail organizations, Coulthurst management accounting in local government, Pendlebury capital budgeting Neale and Pike successfully evaluating and controlling investments in advanced manufacturing technology, Motteram and Sizer modelling fair transfer prices where no market guidelines exist, Tomkins and McAulay surveys of management accounting practice, Drury and Dugdale.

Management accounting handbook

Popular Tasks used by Researchers

How can I help with your research?

Get more enhanced response by uploading the PDFs you want me to reference.

No relevant PDFs in your library

SciSpace is the AI research assistant for academics. Run systematic literature reviews on 280M+ papers, and write papers with cited sources. Trusted by 1M+ students, PhDs & researchers.

SciSpace | AI for Research

We encountered an error while loading the panel. Please try refreshing the page.

Something went wrong

Analyze PDFs

Code & Manuscripts

Funding & Grants

Literature & Patents

Medical & Clinical Data

Systematic Review

Visualize & Present

Web & Data

Build a Google Scholar-like website for your research.

Build a website

Create charts and images for your research

Create a Chart

Write a paper for submission to a journal

Draft a manuscript

Patent Search

Design eye-catching scientific posters in minutes.

Scientific Poster Generation

Systematic Literature Review

Anyone with the link can view this chat. You can switch it back to private anytime.

One task is running at the moment. Your messages will be shown right after.

Drag and drop or click here to browse

Loved by <highlight>1 million+</highlight> researchers

Extract a list of specific topics and their sources from unstructured text

Topics

Compare and analyze relevant papers that matches with your search

Papers

Get insights from PDFs and bookmarked papers from your library

My library

Recent searches

Try searching for:

Catch AI-generated content in scholarly and non-scholarly content

{ai} Detector

Ai Writer

Get PDF Summaries, highlighted text explanations 

Chat with PDF

Effortlessly create in-text citations and bibliographies in APA and 2,500 other formats

Citation generator

Get explanations, summaries, and answers on academic papers

Ease up your research workflow with {scispace}'s cohort of exciting AI tools

Elevate your academic writing skills and convey your ideas the way you want

Paraphraser

Explore our range of reading and writing tools

Your file is being prepared and should be ready in a few minutes. If it's a large file, it might take a bit longer. You can close this window, and we'll email you the file when it's done.

You have reached a maximum limit of <strong>{limit}</strong> columns in the table. Remove at least <strong>1</strong> column to add or create another one.

Colin Drury

Author Tools

Chat about Author

Papers

Management accounting handbook