Enablers of sense-making and responding and their impact on the effectiveness of management accounting practices
Data(s) |
2015
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Resumo |
Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine the factors that enable management accounting adaptability and effectiveness. This study identifies three factors that drive management accounting adaptability through their support of sense-making and responding. Specifically, it is examined how top management team knowledge, team-based structures, and information system flexibility affect management accounting adaptability. The hypotheses are tested using data collected from an online survey of Australian and New Zealand companies. The results support the proposed relationships. Also a positive association between management accounting adaptability and management accounting effectiveness was found. This empirical study contributes to the literature on management accounting change by determining a number of drivers that improve upon the agility of organizational management accounting practices. |
Formato |
application/pdf |
Identificador | |
Relação |
http://eprints.qut.edu.au/83844/1/EAA_submission.pdf Yigitbasioglu, Ogan (2015) Enablers of sense-making and responding and their impact on the effectiveness of management accounting practices. In 38th European Accounting Association Congress, 28 - 30 April 2015, Glasgow, UK. (Unpublished) |
Direitos |
Copyright 2015 The Author |
Fonte |
QUT Business School; School of Accountancy |
Palavras-Chave | #080609 Information Systems Management #150105 Management Accounting #adaptability #agility #change #innovation #management accounting |
Tipo |
Conference Paper |