Influencing Contingencies on Management Accounting Practices in Estonian Manufacturing Companies

Haldma, Toomas; Lääts, Kertu

doi:10.2139/ssrn.419863

Cited by 97 publications

(187 citation statements)

References 26 publications

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“…Using the Cramer's V, the link may be considered strong (V Cramer=0.481; p-value=0.012). These results are in line with those presented by Nunes and Machado (2014), which concluded there is a link between capital holding and the management accounting methods used by the hotels; however, it goes against what was found by Haldma and Lääts (2002), who did not found any association between capital holding and the management accounting methods used by the Estonian companies.…”

Section: -Using the Approach By Activitiessupporting

confidence: 91%

“…Regarding the first group of contingency variables, the capital holding was studied by Haldma and Lääts (2002), and Nunes and Machado (2014), although with conflicting results. Haldma and Lääts (2002) based themselves on other previous studies, which reported that the subsidiaries of multinational organizations use more sophisticated management accounting methods, when compared to companies in the region.…”

Section: -Literature Reviewmentioning

confidence: 99%

“…Haldma and Lääts (2002) based themselves on other previous studies, which reported that the subsidiaries of multinational organizations use more sophisticated management accounting methods, when compared to companies in the region. However, these authors found no relation between both variables in Estonian companies.…”

Section: -Literature Reviewmentioning

confidence: 99%

“…continuing this approach to merit the attention of researchers. Thirdly, several authors (Clarke et al, 1999;Cohen et al, 2005;Haldma and Lääts, 2002;Machado 2012Machado , 2013Nunes and Machado, 2014) consider that it is important to know the contingency variables responsible for the dissemination of knowledge on management accounting methods, associated with the company and the financial officers' characteristics. Jha and Nanda (2013) concluded that they are large organizations that are more concerned with the quality of information.…”

Section: -Introductionmentioning

confidence: 99%

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Quality in management accounting: approach by activities in large companies

Machado

Alves

2017

IJPQM

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This study intends to contribute to the knowledge about the approach by activities, a management accounting method that promotes the quality of information. As specific objectives we have identified the following: to analyze the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers' characteristics; to analyze the utilization rate of the approach by activities, and the factors conditioning it; to analyze whether there is a link between a company's features, and the use of the approach by activities. The data collection method used was the application of a survey to the financial officers of the largest Portuguese companies, which yielded 61 valid responses. The results found allowed us to conclude the following: the Time Driven Activity Based Costing is very little known and used in Portugal; there is a link between the knowledge of the approach by activities and the financial officers' gender, age and educational background; there is a link between the use of the approach by activities and two company features: the legal form and the capital holding.

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Section: -Using the Approach By Activitiessupporting

confidence: 91%

Section: -Literature Reviewmentioning

confidence: 99%

Section: -Literature Reviewmentioning

confidence: 99%

Section: -Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Quality in management accounting: approach by activities in large companies

Machado

Alves

2017

IJPQM

View full text Add to dashboard Cite

show abstract

“…The second view is taken from the perspective of differing product processes and designs (Haldma & Laats 2002;Abdel-Kader & Luther 2008;McLean, McGovern & Davie 2014) which is also known as the manufacturing technology. Otley (1980) has long identified manufacturing technology as a contingent factor that could impact the MAS design due to the differences in the operation methods and product design, causing different cost measurement tools to be adopted; and thus, different MAS design.…”

Section: Advanced Manufacturing Technology and Masmentioning

confidence: 99%