Utilising a typology of management accounting change: An empirical analysis

Sulaiman, Shahril Irwan; Mitchell, Falconer

doi:10.1016/j.mar.2005.03.004

Cited by 81 publications

(106 citation statements)

References 32 publications

(81 reference statements)

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“…It was found that the companies started to use financial statements for decision-making, and strategic planning became a standard management control practice. The changes in management control practices after introducing innovation systems in the organizations were consistent with those observed by Sulaiman and Mitchell (2005), especially in planning, control and financial practices. …”

supporting

confidence: 78%

Efeitos da adoção do Programa de Núcleos de Apoio à Gestão da Inovação nas práticas de controle gerencial

Lopes¹,

Santos²,

Beuren³

2016

CYN

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O estudo objetiva identificar os reflexos da adoção do Programa de Núcleos de Apoio à Gestão da Inovação (NAGI) nas práticas de controle gerencial. Pesquisa descritiva foi realizada a partir de um levantamento, tendo como amostra 12 empresas brasileiras respondentes do questionário que aderiram ao Programa. Os dados foram analisados com aplicação de estatística descritiva e entropia informacional. Os resultados mostram que as empresas passaram a utilizar com maior intensidade os artefatos investigados, destacando-se a avaliação de desempenho, o planejamento estratégico, a margem de contribuição, simulações e o orçamento. Constatou-se que as empresas passaram a utilizar as demonstrações contá-beis na tomada de decisão e o planejamento estratégico tornou-se uma prática de controle gerencial adotada de forma homogênea. Os níveis de mudanças ocorridos nas práticas de controle gerencial com a introdução de inovações nas organizações coadunam com os observados por Sulaiman e Mitchel (2005), em especial nas práticas de planejamento, controle e custeio.Palavras-chave: Programa de Núcleos de Apoio à Gestão da Inovação, práticas de controle gerencial, controles operacionais, métodos de custeio, instrumentos gerenciais. Impact of adopting the Innovation Management Support Center Program on management control practicesThe study aims to identify the impact of adopting the program for Centers of Support for Innovation Management ( Programa de Núcleos de Apoio à Gestão da Inovação -NAGI) on management control. This descriptive research carried out a survey, having as sample 12 Brazilian companies that joined the program. Data were analyzed using descriptive statistics and information entropy. Results showed that companies started using the researched systems more intensively, especially performance evaluation, strategic planning, contribution margin, simulations and budget. It was found that the companies started to use financial statements for decision-making, and strategic planning became a standard management control practice. The changes in management control practices after introducing innovation systems in the organizations were consistent with those observed by Sulaiman and Mitchell (2005), especially in planning, control and financial practices.

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supporting

confidence: 78%

Efeitos da adoção do Programa de Núcleos de Apoio à Gestão da Inovação nas práticas de controle gerencial

Lopes¹,

Santos²,

Beuren³

2016

CYN

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“…Surveys and market research were excluded as they spanned different ownership types, organisational sizes, and industry type, along with methods, such as experiments, undertaken on individuals not organizations. 52% of papers 8 Exceptions are comparative analyses of management accounting change in Malaysian, Singaporean, Canadian and French companies (Sulaiman and Mitchell, 2005;Chanegrih, 2008) and in USA and Malaysian plants (Brewer, 1998); accounting in state owned Bangladeshi jute mills (Hoque and Hopper, 1994;Alam, 1997); outsourcing in Southern Africa (Sartorius and Kirsten, 2005); and shortages of qualified accountants in South Africa (Luther and Longden, 2001). 9 Contributions include: a review on its costing (Scapens and Yan, 1993); adoption of Western costing techniques in an iron steel company (Lin and Yu, 2002); performance measurement in a large state-owned enterprise (Li and Tang, 2009); and cultural differences between US, Australian, and Chinese and Singaporean nationals (Chow et al, 1997;Awasthi et al, 1998;Lau and Tan, 1998).…”

mentioning

confidence: 99%

Has Management Accounting Research been critical?

Hopper

Bui

2016

Management Accounting Research

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“…As such, this literature provides numerous examples of unsuccessful management accounting change (e.g. Baines and Langfield-Smith, 2003;Burns, 2000;Burns and Scapens, 2000;Burns and Vaivio, 2001;Jansen, 2011;Jermias, 2001;Kasurinen, 2002;Malmi, 2001;Shields and Young, 1989;Sulaiman and Mitchell, 2005;Speckbacher et al, 2003;Vámosi, 2000;Williams and Seaman, 2002). This literature provides explanations, supported by empirical evidence, for the lack of success.…”

Section: Organizing Academic Management Accounting Knowledge In a Usamentioning

confidence: 94%

Bridging the gap between theory and practice in management accounting

Jansen

2018

AAAJ

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Purpose Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention. Design/methodology/approach The paper is based on the author’s experiences with an interventionist research project. Findings Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review. Research limitations/implications Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory. Originality/value In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

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Utilising a typology of management accounting change: An empirical analysis

Cited by 81 publications

References 32 publications

Efeitos da adoção do Programa de Núcleos de Apoio à Gestão da Inovação nas práticas de controle gerencial

Efeitos da adoção do Programa de Núcleos de Apoio à Gestão da Inovação nas práticas de controle gerencial

Has Management Accounting Research been critical?

Bridging the gap between theory and practice in management accounting

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