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Who Influences the Design of Management Accounting Systems? An Exploratory Study

Sophie Hoozée and Falconer Mitchell

Australian Accounting Review, 2018, vol. 28, issue 3, 374-390

Abstract: This paper outlines the results of an exploratory, survey‐based study of the relative influence of managers and management accountants on management accounting system (MAS) design. The findings reveal that, on average, corporate management have the stronger influence on MAS design. However, the strength of their influence does vary both across firms and the sub‐areas of management accounting and, in a significant number of cases, the management accountants’ influence is the greater. The results, therefore, suggest that the processes by which MASs evolve differ across firms due to the variation that exists in the influence exerted by these two parties in MAS design. This finding is significant for researchers studying change and difference in management accounting practice.

Date: 2018
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https://doi.org/10.1111/auar.12193

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