Management accountants and strategic management accounting: The role of organizational culture and information systems
نویسندگان
چکیده
This study aims to contribute the scant contingency theory literature on determinants of strategic management accounting (SMA) practices and role accountants play. We develop test a more complex theoretical model than in prior studies, simultaneously examine three variables: accountant networking, information systems (IS) quality organizational culture. These have not been examined single before SMA literature. Using data from 149 UK manufacturing business units partial least square structural equation modeling, our findings document positive relationship between networking implementation practices. However, this is positively moderated by IS quality, which further enables implement Unlike we do find empirical support for similar moderating effects outcome-oriented culture innovation-oriented Instead, has significant indirect effect through but direct one. In contrast, impact an one networking. results suggest that outcome-driven units, may be limited function. Managers other functions motivated even when are part process.
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ژورنال
عنوان ژورنال: Management Accounting Research
سال: 2021
ISSN: ['1096-1224', '1044-5005']
DOI: https://doi.org/10.1016/j.mar.2020.100725