The Impact of AMT Firm Characteristics on Innovative Costing Techniques and Non-Financial Measures of Performance

Cescon, Franco

doi:10.1108/s1479-3512(2012)0000025007

Cited by 3 publications

(3 citation statements)

References 20 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…385 priate. Cescon (2010) found that firms perceiving high peu tend to use innovative costing techniques, such as target costing and life cycle costing, for strategic purposes. Chong and Chong (1997) examined the role of management accounting on the linkages between strategy and peu on strategic business unit (sbu) performance and argued that firms perceiving more environmental uncertainty put greater reliance on using external, non-financial and future-oriented information.…”

Section: Managing Global Transitionsmentioning

confidence: 99%

The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence

Costantini¹,

Zanin²

2017

MGT

View full text Add to dashboard Cite

The purpose of this paper is to investigate whether perceived environmental uncertainty (peu) affects the use and the perceived usefulness of strategic management accounting (sma). The study takes the perspective that sma can be regarded as a set of strategically oriented management accounting techniques and makes the research hypothesis that as peu increases the use and perceived usefulness of sma techniques also increase. To test the hypothesis, the responses of 55 cfos to a questionnaire survey were analysed. The survey considered a cross-section of large manufacturing companies in Italy. The regression-based analysis mainly shows: (1) a positive relationship between peu and the use of strategic pricing as sma technique supporting product pricing decisions; (2) a positive relationship between peu and the use of balanced scorecard; (3) a positive association between peu and the perceived usefulness of all the sma techniques included in the study.Key Words: management control, perceived environmental uncertainty, strategic management accounting jel Classification: m41 https: //doi.org/10.26493/1854-6935.15.379-398 IntroductionIn accounting literature there is general consensus that perceived environmental uncertainty (peu) is a fundamental contingency variable affecting management control systems design and use. In particular, peu has been associated with the use and usefulness of broad scope management accounting (Chenhall 2003). The present study aims to investigate the relationship between peu and strategic management accountManaging Global Transitions 15 (4): 379-398 380 Antonio Costantini and Filippo Zanin ing (sma) as specific broad scope management accounting. sma entails the preparation and provision of information to support the strategic decisions in organizations (Bhimani 2013). Information is needed at each stage of the strategic decision-making process (Invernizzi 2005), and, further, strategic decisions are affected by the managerial perceptions of the uncertainty related to the external environment (Tymon, Stout, and Shaw 1998).The study takes the perspective that sma can be viewed as a set of strategically oriented accounting techniques (Cadez and Guilding 2008) and considers various sma techniques drawn from previous studies . Traditional management accounting, which is mostly short-term, internally oriented, based on past financial results, and dealing with regular events, is inadequate for strategic decision-making. In contrast, sma techniques exhibit environmental (outward-looking), and/or long-term (forward-looking) orientation (Guilding, Cravens, and Tayles 2000). sma techniques may involve collection of information about competitors, taking advantage of cost reduction opportunities through value chain and cost drivers analysis, performance measurement systems that help translate strategy into objectives and measures (Lord 2007).Despite there are a number of studies investigating the incidence and perceived merit of sma practices in many Countries, further research is needed to explore...

show abstract

Section: Managing Global Transitionsmentioning

confidence: 99%

The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence

Costantini¹,

Zanin²

2017

MGT

View full text Add to dashboard Cite

show abstract

“…On the other hand, other scholars have defined performance of firm through non-financial performance measures which incorporate the firm's awareness of its environment, maintenance of moral responsibility and recognition of employee relations. These measures are considered important in the control of organizational problems (Jacobs & Kleiner , 1995, Cescon, 2015. Additionally, the appreciation of the role of non-financial measures of innovation and technological breakthroughs indicate the firm's intangible assets including knowledge are critical in enhancing the developmental and maintenance aspects of a firm's competitive advantage (Roberts, Neumann, & Cauvin, 2017).…”

Section: Corporate Performancementioning

confidence: 99%

Theoretical Review of Turnaround Strategy and Its Organizational Outcomes

Nyagiloh¹,

Kilika²

2020

IBR

View full text Add to dashboard Cite

Strategic management literature has recognized the role of turnaround strategy in the management process as a critical strategy at the corporate level. Researches done on turnaround strategy and corporate performance have however been biased with respect to limited scope in terms of the dimensions of performance as well as the challenges in methodology and conceptualization that affect the generalization of the study findings. This paper undertakes a review of the extant literature on the conceptual, theoretical and empirical work that brings about a number of issues for use in presenting a case for the new theoretical model that is suitable for extension of the current understanding of deployment of turnaround strategy and the ultimate results. The paper suggests an integrated theoretical framework for use in linking turnaround strategy and corporate performance while recognizing the significance of the role of organizational turnaround-based learned experiences and organizational characteristics.

show abstract

“…Gul (1991) suggest that when peu is high, managers would need nontraditional and more advanced management accounting information (such as economic and non-economic information external to the firm), to cope with the uncertainty and make decisions that are more appro-priate. Cescon (2010) found that firms perceiving high peu tend to use innovative costing techniques, such as target costing and life cycle costing, for strategic purposes. Chong and Chong (1997) examined the role of management accounting on the linkages between strategy and peu on strategic business unit (sbu) performance and argued that firms perceiving more environmental uncertainty put greater reliance on using external, non-financial and future-oriented information.…”

Section: Literature Review Perceived Environmental Uncertainty and Mamentioning

confidence: 99%

Untitled

2017

MGT

View full text Add to dashboard Cite

The Impact of AMT Firm Characteristics on Innovative Costing Techniques and Non-Financial Measures of Performance

Cited by 3 publications

References 20 publications

The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence

The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence

Theoretical Review of Turnaround Strategy and Its Organizational Outcomes

Untitled

Contact Info

Product

Resources

About