Predicting Change in Management Accounting Systems: The Effects of Competitive Strategy

Global Journal of Business Research, Vol. 2, No. 1, pp. 25-41, 2008

17 Pages Posted: 18 Feb 2010

See all articles by Nelson Waweru

Nelson Waweru

York University - School of Administrative Studies

Date Written: 2008

Abstract

This study reports on a survey that investigated changes in management accounting and control systems in 31 Canadian manufacturing companies. Six variables that may influence changes in management accounting and control systems are identified from contingency theory literature. The findings indicate considerable changes in the organizations’ management accounting systems during the three year period. Changes in management accounting were best predicted by organizational capacity to learn. Such changes mostly occur in systems that support planning and control. Organizations that placed a high emphasis on differentiation strategies reported significant changes in their management accounting and control systems. Moreover the intensity of competition was found to affect management accounting change through the organizational structure.

JEL Classification: M40

Suggested Citation

Waweru, Nelson Maina, Predicting Change in Management Accounting Systems: The Effects of Competitive Strategy (2008). Global Journal of Business Research, Vol. 2, No. 1, pp. 25-41, 2008, Available at SSRN: https://ssrn.com/abstract=1543441

Nelson Maina Waweru (Contact Author)

York University - School of Administrative Studies ( email )

4700 Keele St.
Toronto, Ontario M3J1P3
Canada
+14167362100 (Phone)
+14167365963 (Fax)

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