Exploring a `non-financial' management accounting change

Vaivio, Juhani

doi:10.1006/mare.1999.0112

Cited by 129 publications

(99 citation statements)

References 33 publications

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“…Możliwość kwantyfikacji podstawowych problemów i zachowań organizacji z jednej strony w oczywisty sposób jest nierealistyczna i złudna, z drugiej jednak bardzo pociągająca [Koźmiński 2004;Vaivio 1999]. Koźmiński [2004, s. 38] twierdzi, że przewaga analizy ilościowej nad jakościową sprzyja utrwalaniu uprzywilejowanych elit mających dostęp do informacji oraz prowadzi do błędnych decyzji wynikających z nadmiernych uproszczeń rzeczywistości i nieuniknionych omyłek w liczbowej wycenie zdarzeń.…”

Section: Odniesienie Do Teoriiunclassified

Zrównoważona karta wyników – nowa koncepcja, stare paradygmaty (Balanced Scorecard - new concept, old paradigms)

Lewandowski

2016

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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Section: Odniesienie Do Teoriiunclassified

Zrównoważona karta wyników – nowa koncepcja, stare paradygmaty (Balanced Scorecard - new concept, old paradigms)

Lewandowski

2016

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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“…These relatively new measures are believed to be better at indicating organization future profitability than annual profit. Vaivio (1999) contends that "Non-financial measures could provide more penetrating control, going beyond the limits of aggregated financial measurements" (p. 410). Furthermore, Kaplan and Norton (1996a) mention that nonfinancial measures may perform as primary indicators towards an organization's future performance and create a synergy among long-term organizational objectives.…”

Section: Literature Review and Hypotheses Development Nonfinancial Mementioning

confidence: 99%

The Attitudinal and Behavioral Effects of Nonfinancial Measures

Agritansia

Sholihin

2011

GADJAH MADA INT. J. BUS.

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A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generalizable to other contexts. Using very different samples, the objectives of this study are to reexamine and to extend Lau and Moser's model. Our paper is only able to partially support their model, suggesting that management control systems should be designed to fit the contexts. Abstrak:Hasil penelitian Lau dan Moser (2008) menemukan bahwa penggunaan ukuran-ukuran nonfinansial untuk mengevaluasi kinerja manajerial berhubungan positif dengan kinerja manajerial melalui keadilan prosedural dan komitmen organisasional. Meski demikian, tidak ada kejelasan apakah temuan mereka bisa digeneralisasi dalam konteks lain. Menggunakan sampel yang sangat berbeda, tujuan dari penelitian ini adalah untuk menguji kembali dan memperluas model Lau dan Moser. Penelitian kami hanya mampu memberikan dukungan sebagian atas model yang mereka ajukan. Temuan kami menunjukkan bahwa sistem pengendalian manajemen harus didesain agar sesuai dengan konteks.

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“…These drivers of change also indicate the differing roles which causal factors can have in the process of change. Change in environment also implies uncertainty and risk which create a demand for further management accounting change in the form of "non-financial" measures (Vaivio, 1999).…”

Section: Management Accounting Changementioning

confidence: 99%

Studying the Factors Which Delay Management Accounting Changes (Case Study of Iranian Manufacturing Firms)

Allahyari¹,

Ramazani

2011

ijafr

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Firms competing in competitive markets face some technological changes and more demands of customers as the competition grows based on market globalization. All these changes affect firms' management accounting systems. This leads firms to change their management accounting system in which some factors make delay in the process of management accounting changes. We have considered seven factors which make delay in management accounting changes. This research tries to study these factors. Research method in this study is descriptive-survey in which researcher has been benefited from questionnaire and interview techniques. In questionnaire testing, Friedman test has been used to exam the uniformity of variables and then kruskal-wallis test to evaluate the effect of firm size on research independent variables. Research findings show a broad uniformity of the effects of research seven independent variables and then the results of Kruskal -Wallis test indicate the effects of all variables on management related Problems except for the variable No, 4.

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Exploring a `non-financial' management accounting change

Cited by 129 publications

References 33 publications

Zrównoważona karta wyników – nowa koncepcja, stare paradygmaty (Balanced Scorecard - new concept, old paradigms)

Zrównoważona karta wyników – nowa koncepcja, stare paradygmaty (Balanced Scorecard - new concept, old paradigms)

The Attitudinal and Behavioral Effects of Nonfinancial Measures

Studying the Factors Which Delay Management Accounting Changes (Case Study of Iranian Manufacturing Firms)

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