Determinants and Consequences of Management Accounting System Choice: an Empirical Analysis
نویسندگان
چکیده
This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is impacted by organi zational objectives, technological complexity, and other Copyright © 1994 by PrAcademics Press 58 LAWRENCE & PARRY, JR. features of the organizational control system. Descriptive statistics indicate limited use of management accounting techniques common in manufacturing firms, such as standard costing and variance analysis. A cross-lagged model suggests that implementation of an innovative management accounting system may be causally linked to decreasing operating costs.
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