EconPapers    
Economics at your fingertips  
 

The Contingency Factors Affecting Management Accounting in Czech Companies

Ladislav Šiška
Additional contact information
Ladislav Šiška: Department of Management Accounting, Faculty of Finance and Accounting, University of Economics, Prague, Winston Churchill Square 4, 130 00 Prague, Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016, vol. 64, issue 4, 1383-1392

Abstract: Management accounting practices and the contingency factors affecting their application were subject of many complex studies, but none of them was carried out in the Czech Republic. That is why the article focuses on practices applied in Czech companies. Four different categories of management accounting practices (cost classifications, operational budgeting, operational performance reporting and strategic management accounting methods) were investigated based on survey data from companies domiciled in the Czech Republic. To get comparable results, respondents of the survey were asked questions developed and used by the other researchers (Henri 2006, Jansen et al. 2006, Widener 2007) for identification of significant contingency factors in the countries with developed markets. Factor and regression analyses were applied to process data gathered through survey. Results confirm that the Czech Republic - although sometimes considered to be economy with emerging markets - shows similar significant contingency factors affecting management accounting (MA) practices as companies in the developed countries do.

Keywords: contingency theory; management accounting practices; cost classifications; budgeting; reporting; strategic management accounting (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://acta.mendelu.cz/doi/10.11118/actaun201664041383.html (text/html)
http://acta.mendelu.cz/doi/10.11118/actaun201664041383.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2016064041383

DOI: 10.11118/actaun201664041383

Access Statistics for this article

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis is currently edited by Markéta Havlásková

More articles in Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis from Mendel University Press
Bibliographic data for series maintained by Ivo Andrle ().

 
Page updated 2021-08-24
Handle: RePEc:mup:actaun:actaun_2016064041383