کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878906 1471263 2008 28 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
An exploratory investigation of an integrated contingency model of strategic management accounting
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
An exploratory investigation of an integrated contingency model of strategic management accounting
چکیده انگلیسی

This study examines the effect of strategic choices, market orientation, and company size on two distinct dimensions of strategic management accounting (SMA) and, in turn, the mediating effect of SMA on company performance. A model is advanced and tested using structural equation modelling and data collected from a sample of 193 large Slovenian companies. The validity of the quantitative data findings has been appraised using qualitative data collected in ten exploratory interviews. The study’s findings support contingency theory’s tenet of no universally appropriate SMA system, with factors such as company size and strategy having a significant bearing on the successful application of SMA.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 33, Issues 7–8, October–November 2008, Pages 836–863
نویسندگان
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