Data quality is critical to adequately perform management accounting (MA) tasks, and information systems (IS) provide the data for the MA domain. However, IS can vary vastly across firms, which may influence the basis for rational decision making (i.e., data quality). This study therefore aims to investigate the impact of IS quality on data quality in MA and to analyze the determinants that can influence IS quality in MA. We conduct a cross-sectional survey among 143 medium-sized and large firms. Based on a structural equation model, we predict and find that IS quality significantly affects management accounting data quality (MADQ). Company's IT investments, internal and external IT knowledge, innovative technologies, and data source variety are significantly associated with IS quality in MA and in turn indirectly affect MADQ. This study highlights the importance of IS quality for management accountants' practice and simultaneously provides new insights regarding the efficacy of selected determinants of IS quality.
Im Rahmen dieser Studie wird mittels einer Befragung der Status quo des Einsatzes von Robotic Process Automation (RPA) und dessen Ausgestaltung im Controlling deutscher Unternehmen analysiert. Demnach wird RPA auch im Controlling zunehmend relevant, kommt aktuell mit einer Nutzungsrate von 8,31 % jedoch noch selten zum Einsatz. Gemäß der deskriptiven Auswertung zeigen sich bedeutsame Anwendungsfälle u. a. im Reporting und in der Kennzahlenermittlung. Die bestehenden Anwender sind dabei sowohl mit der Funktionserfüllung als auch der Geschwindigkeit der Aufgabenerfüllung sehr zufrieden.
The accounting process is complex and prone to interference from the various parties involved. Using middle managers, we examine one of the unknowns of this process. They are able to influence earnings long before top executives can, but their actions are virtually untraceable in consolidated financial statements. We gather survey data from 77 middle managers to shed light on their motivations, the extent of their earnings management, and the relevant limitations of the associated practices. Our results indicate that there is no uniform motivation that drives all of these managers equally. The spectrum of reported motivations includes meeting targets, smoothing earnings, and reducing future expectations. Despite this diversity, a large majority of the surveyed middle managers state that they manage earnings substantially but mostly downwards. To this end, they employ both accounting actions, such as adjustments to provisions, and real actions, such as transaction shifts. In the opinions of the middle managers in this sample, the factors that most limit their discretion are auditors and internal controls. The results also reveal the influence of superiors on middle managers’ practices throughout the accounting process.
Im Controlling kommt insbesondere bewährte Informationstechnologie (IT) zum Einsatz, wie die Ergebnisse dieser umfragebasierten Studie verdeutlichen. Besonders weit verbreitet sind Enterprise Resource Planning-Systeme und Tabellenkalkulationsprogramme, die teilweise durch aufgabenspezifische Software ergänzt werden. Neuere technische Entwicklungen werden trotz ihrer Vorteile bislang nur selten eingesetzt.
This study investigates the varying effect of performance feedback on performance, depending on the task context. Specifically, we analyze the state of completion (of a product or process) as an essential dimension of the task context. Using a laboratory experiment, we predict and find that performance is lower under completion than under non-completion. Further, we predict and find that the effect of performance feedback on performance differs depending on the state of completion. Specifically, performance feedback increases performance under completion. However, on average, performance feedback is ineffective for non-completion. Our results extend research on the interplay between feedback and contextual factors within firms by providing initial evidence of the impact of the state of completion. In addition, our study has important implications for performance feedback design choices.
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