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Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach
Örebro University, Department of Business, Economics, Statistics and Informatics. (CEROC)
2005 (English)In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 30, no 2, 99-126 p.Article in journal (Refereed) Published
Abstract [en]

This paper proposes a multiple contingencies model that examines the combined effect of departmental interdependencies and organization structures on management accounting system (MAS) design. The model was tested by means of empirical data collected from a questionnaire addressed to 160 production managers. The response rate was 82.5%. The findings provide some support for the notion that organizations adapt their MAS design to the control requirements of the situation. Furthermore, the study offers some empirical support for the existence of suboptimal equifinality. That is, in situations which lack of a single dominant imperative, several alternative, and functionally equivalent management control system (MCS) designs, may arise.

Place, publisher, year, edition, pages
Elsevier , 2005. Vol. 30, no 2, 99-126 p.
Keyword [en]
Management accounting system design, contingency fit, departmental interdependence, equifinality, management control systems, manufacturing departments
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-11215DOI: 10.1016/j.aos.2003.11.003OAI: oai:DiVA.org:oru-11215DiVA: diva2:173928
Available from: 2009-02-18 Created: 2009-02-18 Last updated: 2012-02-14Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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