Strategic choices and strategic management accounting in large manufacturing firms

Factors Influencing the Use of the Balanced Scorecard: Evidence from a Regional Context

“…233 companies were first contacted, 74 returned complete and usable questionnaires. The response rate is 30.47%, which is in line with other surveys (Cescon et al, 2019). Respondents were mainly CFO or accountants.…”

“…The level of BSC use, which refers to the intensity and not to the frequency of use, shows an average score equal to 4.07, which is near to the midpoint of the measurement scale. This is in line with the results from Cravens and Guilding (2001) in the U.S., while Cescon et al (2019) in Italy report a higher level of use. Figure 1 depicts the distribution of companies using the BSC based on score assigned to the level of use.…”

Use of strategic management accounting techniques by companies in the Czech Republic

“…Regarding PEU, our results (rejection of hypothesis) are in accordance with Pavlatos (2015), but differ from Pavlatos and Kostakis (2018), who concluded that management respond to increased perceived environmental uncertainty by increasing SMA use; Cadez and Guilding (2008) did not investigate PEU as a contingent variable and Costantini and Zanin (2017) concluded that their hypothesis regarding the relationship between PEU and the use of SMA techniques was only partially supported (positive and statistically significant coefficients being found for the strategic pricing and balanced scorecard techniques, but not for other SMA techniques). Similarly, Cescon et al (2019) found only partial support for this hypothesis. It is possible to summarise that despite the fact that theoretical considerations support the view that PEU increases SMA use (because external, non-financial and leading indicators provided by SMA can reduce uncertainty), the empirical results are inconclusive.…”

“…The negative values of the skewness of variables representing use of the individual SMA techniques suggest that the frequent amounts of use of these techniques are clustered at the higher end. Table 4 displays an international comparison of our results (the table including only techniques investigated in our study) with the studies of Bou ckov a and Si ska (2017), Cadez and Guilding (2007), Cescon et al (2019), Cinquini and Tenucci (2010), and Guilding et al (2000). Table 4 omits a study by Dmitrovi c-Saponja and Suljovi c (2017) because they measured the utilisation of SMA techniques as a binary variable and not on a Likert-type scale.…”

The Influence of External Contingency Factors and Activity-Based Costing Implementation on Organizational Performance

“…Changes in the competitive environment and structure of organizations affect their performances (Kalkan, Erdil & Çetinkaya 2011), and concomitantly stimulate such organizations to change their management accounting (MA) practices in order to achieve a better fit with these changes (Cescon, Costantini & Grassetti 2018). As such, the implementation of the ABC system for generating accurate costing information and making effective decisions to improve organizational performance in today's advanced and highly competitive manufacturing environment continues to receive momentous attention from both practitioners and researchers (Cinquini et al 2015;Sorros, Karagiorgos & Mpelesis 2017).…”