حسابداران مدیریت و حسابداری مدیریت استراتژیک
خلاصه
کلید واژه ها
1. مقدمه
2. بررسی ادبیات و توسعه فرضیه ها
3. روش
4. تجزیه و تحلیل و نتایج
5. بحث و نتیجه گیری
اعلامیه منافع رقابتی
تصدیق
پیوست اول
منابع
Abstract
Keywords
1. Introduction
2. Literature review and hypotheses development
3. Method
4. Analyses and results
5. Discussion and conclusion
Declaration of Competing Interest
Acknowledgement
Appendix A
References
Abstract
This study aims to contribute to the scant contingency theory literature on the determinants of strategic management accounting (SMA) practices and the role management accountants play. We develop and test a more complex theoretical model than in prior studies, to simultaneously examine the role of three variables: management accountant networking, information systems (IS) quality and organizational culture. These have not been examined in a single model before in the SMA literature. Using data from 149 UK manufacturing business units and the partial least square structural equation modeling, our findings document a positive relationship between management accountant networking and the implementation of SMA practices. However, this relationship is positively moderated by IS quality, which further enables management accountants to implement SMA practices. Unlike IS quality, we do not find empirical support for similar moderating effects by the outcome-oriented culture and innovation-oriented culture. Instead, the innovation-oriented culture has a significant indirect positive effect on SMA implementation through management accountant networking but not a direct one. In contrast, we find a direct positive impact of outcome-oriented culture on SMA implementation but not an indirect one through management accountant networking. These results suggest that in outcome-driven business units, the implementation of SMA practices may not be limited to the accounting function. Managers in other functions may be motivated to implement SMA practices even when management accountants are not part of the process.
1. Introduction
The literature on strategic management accounting (SMA) has significantly expanded since the work of Simmonds (1981) and a number of SMA practices have been introduced (Rigby and Bilodeau, 2015; Cadez and Guilding, 2012, 2008; Langfield-Smith, 2008; Guilding et al., 2000). Since then, interest has been growing to establish the popularity of such practices among firms and determine their impact on firm performance (Rigby and Bilodeau, 2015; Guilding et al., 2000). However, while some empirical studies have documented that SMA practices brought into use have led to better firm performance (Alamri, 2019; Pavlatos and Kostakis, 2018; Turner et al., 2017; Cravens and Guilding, 2001; Guilding et al., 2000), others have reported disappointing implementation rates (Lachmann et al., 2013; Langfield-Smith, 2008; Hyvonen, ¨ 2003; Cravens and Guilding, 2001; Guilding et al., 2000). Such results are surprising to many researchers who have expected SMA practices to spread widely in practice given their potential in helping managers address increasing levels of competition and uncertainty, and to make more informed strategic decisions (Bhimani and Langfield-Smith, 2007; Bromwich and Bhimani, 1994; Dixon and Smith, 1993; Bromwich, 1990; Simmonds, 1981).