Management accounting in transitional economies

Management accounting change: a comparative study of Indian and UK organisations

“…Aside from technological advancements, previous research reveals competition as one of the most important factors causing change in management accounting practices (Innes and Mitchell, 1990;Jaruga and Ho, 2002;Libby and Waterhouse, 1996). At the same time, other external environmental factors such as technological advancements have been effectively implemented in India with all participating organisations claiming to be either partly or fully computerised.…”

“…With respect to the emerging economies, Sinha (1995), Jaruga and Ho (2002) and Waweru et al (2004) examine the changes in the environment within and around organisations which have resulted in changes in management accounting practices in transitional and emerging economies around the world. Sinha (1995) argues that the growth of privatisation, increase in international business activity, deregulation of the economy, global competition and most significantly new information and production technologies are the factors responsible for the change in management accounting systems.…”

“…In this context, economic transition is examined by Jaruga and Ho (2002). They argue that economic transition often brings unfavourable experiences for organisations, such as inflation and loss of market share, thus compelling them to reformulate their management accounting systems in order to cope with the new conditions for their survival.…”

Has Management Accounting Research been critical?

“…Asian sites have varied numerically but declined proportionally, probably due to less work on Japan. In 2002 a special edition on management accounting in transitional economies revealed how privatisations, deregulation, globalisation and new technologies have engendered management accounting reforms (Jaruga and Ho, 2002) but subsequently little work on transitional or developing economies has emerged 8 though China received more attention.…”

The perceived suitability of management accounting information: a contingency based investigation

“…There is a significant amount of research built on a contingency-based approach, examining factors like the external environment (Gordon and Miller, 1976;Merchant, 1990; Hartman, 2000; Haldma and Laats, 2002;Otley, 2016), the national culture (Hofstede, 1984; O'Connor, 1995), the technology (Otley, 2016;Haldma and Laats, 2002), the size of the company (Dropulic, 2013;Merchant, 1985;Sharma, 2002;Chenhall, 2007;Cadez and Guilding, 2008), or its strategy (Gupta and Govindarajan, 1984;Simons, 1987;Chenhall and Morris, 1986). All these analyses were performed in different contexts; still, there are few studies on contingency factors in developing countries and these mainly approach the influence of such factors on management accounting practices (Albu and Albu, 2012; Hopper et al, 2009;Jaruga and Ho, 2002;Haldma and Laats, 2002;Anderson and Lanen, 1999). The relationship between these variables and the managers' perception on the usefulness of information for the decision-making process hasn't been debated at all, to the best of our knowledge.…”