TQM adoption, institutionalism and changes in management accounting systems: a case study

1999 ◽  
Vol 29 (3) ◽  
pp. 199-210 ◽  
Author(s):  
Zahirul Hoque ◽  
Manzurul Alam
Keyword(s):  
Management Accounting ◽  
Accounting Systems ◽  
Management Accounting Systems

scholarly journals Studying the Factors Which Delay Management Accounting Changes (Case Study of Iranian Manufacturing Firms)

2011 ◽  
Vol 1 (1) ◽  
pp. 176
Author(s):  
Akbar Allahyari ◽  
Morteza Ramazani
Keyword(s):  
Management Accounting ◽  
Accounting System ◽  
Delay Management ◽  
Accounting Systems ◽  
Independent Variables ◽  
Management Accounting Systems ◽  
Industrial Markets ◽  
Accounting Changes ◽  
Descriptive Survey

Firms competing in industrial markets face technological changes and more demands of customers as the competition increases based on market globalization. All these changes affect firms' management accounting systems. This leads firms to change their management accounting system in which some factors make delay in the progress of management accounting changes. Researcher accounts seven factors which make delay in management accounting changes as follow: 1.Lack of accounting employees 2.Lack of competition resources 3.Management stability 4.Problems in management 5.Lack of accounting power 6.being assured of meeting legal requirements 7.Lack of independence from parent companyResearch tries to study these factors. Research method in this paper is descriptive-survey in which researcher has been benefited from questionnaire and interview techniques. In questionnaire testing, Friedman test has been used to exam the uniformity of variables and then kruskal-wallis test to evaluate the effect of firm size on research independent variables

Successful changes in management accounting systems: A healthcare case study

2016 ◽  
Vol 40 (3) ◽  
pp. 186-204 ◽  
Author(s):  
Clelia Fiondella ◽  
Riccardo Macchioni ◽  
Marco Maffei ◽  
Rosanna Spanò
Keyword(s):  
Management Accounting ◽  
Accounting Systems ◽  
Management Accounting Systems

The Diffusion of Accounting Innovations in the New Public Sector as Influenced by IMF Reforms

2016 ◽  
Vol 8 (4) ◽  
pp. 26-51 ◽  
Author(s):  
Nizar M. Alsharari
Keyword(s):  
Public Sector ◽  
Management Accounting ◽  
Actor Network Theory ◽  
Accounting Systems ◽  
Actor Network ◽  
The Public ◽  
Management Accounting Systems ◽  
Interpretive Case Study ◽  
New Public

This paper aims to explain the diffusion of management accounting innovations within the public sector in Jordan as influenced by IMF reforms. It is concerned with the diffusion of management accounting systems viewed as a process of actor-network building and translation. The paper presents an interpretive case study by drawing on Actor-Network Theory (ANT). The aim is to better understand the nature of accounting systems. The study recognizes that accounting innovations in Public Financial Management over the last decade were central to the rise of the New Public Management (NPM) doctrine and its associated ideas of Results Based Management (RBM) and public accountability, of which accounting is a key element. The study also concludes that the diffusion process implied three isomorphic interests; i.e. it created pressure for similar reforms and structural changes in many governmental aspects, especially the ways of thinking and doing. It thus provides a discernible conclusion through exploring the processes of accounting change as influenced by the tenets of ANT. Like Chua (1995), it has examined accounting change as a process of ‘fabrication'. Accounting innovations are constructions (Andon et al., 2007), often built on a wide array of social, economic and political factors. There have been several studies of the public sector transformation following IMF reforms but this paper has a different focus: the diffusion and adoption of management accounting systems within the new public sector. The paper discusses the findings of an interpretive case study, which is Ministry of Finance (MOF) in Jordan. The results of the study indicate that diffusion and adopting of accounting innovations by MOF is largely affected by the government influence, and these innovations usually occurred “beyond the enterprise” as well as within it. The study contributes to both accounting literature and Actor-Network Theory by providing more understanding and explanation about the dynamics of accounting innovations in the public sector. This paper has interesting findings, but also points to the need for more studies about the diffusion of accounting innovations in the public sector.

scholarly journals Institutional contradictions and change of organisations and accounting

2017 ◽  
Vol 13 (3) ◽  
pp. 310-330
Author(s):  
Sof Thrane ◽  
Lars Balslev
Keyword(s):  
Management Accounting ◽  
Organisational Change ◽  
Institutional Pressures ◽  
Accounting Systems ◽  
Content Type ◽  
Institutional Level ◽  
Management Accounting Systems ◽  
First Case ◽  
Legislative Influence

Purpose The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach The paper applies document analysis and retrospective interviews to trace accounting and organisational change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications The case differs from case studies in emerging countries owing to the low number of inhabitants in Greenland, its income per capita and the legislative influence asserted by Denmark, the former colonial power, restricting the generalizability of findings. Originality/value The paper extends extant research on development of organisations and management accounting change in developing countries through a longitudinal study of how contradictory demands from the governance and legislative levels affect accounting and organisational change. Moreover, the paper is the first case study to address management accounting practices in Greenland.

scholarly journals Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

2020 ◽  
Vol 12 (5) ◽  
pp. 2132
Author(s):  
Andrés F. Ugalde Vásquez ◽  
David Naranjo-Gil
Keyword(s):  
Firm Performance ◽  
Knowledge Acquisition ◽  
Management Accounting ◽  
Top Management Teams ◽  
Management Teams ◽  
Mediating Effect ◽  
Top Management ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Acquisition Processes

Organizations are increasingly aware of the importance of managing the acquisition processes of new and sustainable knowledge, which allows them to increase performance. These knowledge-acquisition processes require top management teams to focus on the external environment to search for sustainable opportunities and initiatives. This spurs top teams to make strategic decisions that require more comprehensive managerial information, which is provided by management accounting systems. Our research analyzes how top management team composition facilitates the acquisition of new knowledge. Our management accounting paper also analyzes the mediating effect of the interactive use of management accounting systems (MASs) and their impact on sustainable firm performance. A survey was conducted among the main manufacturer firms in the Republic of Ecuador. Results were analyzed by using the partial least squares methodology, and they showed a positive effect for the interactive use of management accounting systems on sustainable knowledge-acquisition processes. Results also showed that knowledge acquisition increased firm performance through an interactive use of MASs.

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