Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture

Odysseas Pavlatos and Marilou Ioakimidis

Accounting and Finance, 2024, vol. 64, issue 2, 2085-2110

Abstract: Based on implicit person theories, this paper investigates the relationship between the growth mindset of management accountants and changes in the design of costing systems, as well as the role that organisational culture plays in this relationship. Using survey data from 146 management accountants of manufacturing companies, we find that management accountants who have a growth mindset increase the complexity, inconclusiveness, and functionality of their firm's costing system, compared to those who have a fixed mindset. Additionally, our results show that innovation‐oriented culture (a dimension of organisational culture) strengthens the relationship between growth mindset and changes in the design of the costing system.

Date: 2024
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https://doi.org/10.1111/acfi.13209

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