MANAGEMENT ACCOUNTING USES: EMPIRICAL EVIDENCE WITHIN INTERORGANIZATIONAL RELATIONSHIPS

Jose M. Sanchez (), Maria L. Velez () and Juan M. Ramon ()
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Jose M. Sanchez: Department of Business Administration, Universidad Pablo de Olavide
Maria L. Velez: Department of Business Administration, Universidad Cadiz
Juan M. Ramon: Department of Business Administration, Universidad Pablo de Olavide

No 07.04, Working Papers from Universidad Pablo de Olavide, Department of Business Administration

Abstract: Conversely to previous research focused in the study of only one use of management accounting systems (MAS) in interorganizational relationships, we develop a model to explore the interaction of both uses (decision control – decision management) offering empirical evidence through a survey in the relationship between a manufacturing firm and its outsourced firms. Through two MAS tools, designed and shared by the manufacturer, both parties inform about their use and their perception of the partner's use. The results show that the perceptions mediate the interaction between both uses, finding discrepancies between real use and perception. It is evidenced that the perception of the decision control of outsourced firms do not harm their decision management, strengthening the theory that both uses can be complementary and that a MAS can supervise partners without damage their use to improve their daily managememt.

Keywords: management accounting functions; interorganizational relationships. (search for similar items in EconPapers)
Pages: 18 pages
Date: 2007-10
New Economics Papers: this item is included in nep-acc
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http://www.upo.es/serv/bib/wpbsad/bsad0704.pdf First version, 2007 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:pab:wpbsad:07.04

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