Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
10436413 | Accounting, Organizations and Society | 2005 | 28 Pages |
Abstract
This paper proposes a multiple contingencies model that examines the combined effect of departmental interdependencies and organization structures on management accounting system (MAS) design. The model was tested by means of empirical data collected from a questionnaire addressed to 160 production managers. The response rate was 82.5%. The findings provide some support for the notion that organizations adapt their MAS design to the control requirements of the situation. Furthermore, the study offers some empirical support for the existence of suboptimal equifinality. That is, in situations which lack of a single dominant imperative, several alternative, and functionally equivalent management control system (MCS) designs, may arise.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Jonas Gerdin,