Determinants and consequences of management accounting system choice: an empirical analysis
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 1994
Abstract
This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is impacted by organi zational objectives, technological complexity, and other features of the organizational control system. Descriptive statistics indicate limited use of management accounting techniques common in manufacturing firms, such as standard costing and variance analysis. A cross-lagged model suggests that implementation of an innovative management accounting system may be causally linked to decreasing operating costs.
Citation
Lawrence, C.M. and Parry, R.W. (1994), "Determinants and consequences of management accounting system choice: an empirical analysis", Journal of Public Budgeting, Accounting & Financial Management, Vol. 6 No. 1, pp. 56-90. https://doi.org/10.1108/JPBAFM-06-01-1994-B003
Publisher
:Emerald Publishing Limited
Copyright © 1994 by PrAcademics Press