The impact of firm characteristics on management accounting practices: A UK-based empirical analysis

Magdy Abdel-Kader and Robert Luther

The British Accounting Review, 2008, vol. 40, issue 1, 2-27

Abstract: There has been sustained interest in explaining why firms adopt different management accounting practices (MAPs). This paper applies contingency theory to respond empirically to calls by Gerdin [2005. Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach. Accounting, Organizations and Society 30, 99–126], Tillema [2005. Towards an integrated contingency framework for MAS sophistication: case studies on the scope of accounting instruments in Dutch power and gas companies. Management Accounting Research 16, 101–129] and Chenhall [2007. Theorizing contingencies in management control systems research. In: Chapman, C., Hopwood, A., Shields, M. (Eds.), Handbook of Management Accounting Research. Elsevier, Amsterdam.] to increase understanding of factors that explain management accounting (MA) sophistication.

Keywords: Management accounting; Contingency theory; Food industry; Customer power; Product perishability; Environmental uncertainty; AMT; TQM; JIT; Survey (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (79)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:40:y:2008:i:1:p:2-27

DOI: 10.1016/j.bar.2007.11.003

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