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Article
Publication date: 17 June 2022

Yoshitaka Shirinashihama

This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management accounting.

Abstract

Purpose

This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management accounting.

Design/methodology/approach

Based on the data obtained from public hospitals in Japan, this study tests whether top managers with more management accounting knowledge use management accounting more. Additionally, the study verifies whether lower managerial discretion leads to the use of less management accounting and conducts hierarchical multiple regression analysis.

Findings

The results show that the higher management accounting knowledge is, the more likely management accounting is to be used. By contrast, the more limited management discretion is, the less likely management accounting is to be used.

Originality/value

The author's management accounting research based on the upper echelon theory has shown that characteristics such as the education and experience of top managers affect the use of management accounting systems. However, the impact of management accounting knowledge and managerial discretion, which is one of the important characteristics of top managers, on management accounting has rarely been studied.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 1 July 2004

Vincent K. Chong

This paper examines the effect of job‐relevant information on the relationship between management accounting systems (MAS) and task uncertainty affecting managerial

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Abstract

This paper examines the effect of job‐relevant information on the relationship between management accounting systems (MAS) and task uncertainty affecting managerial performance. Data are obtained via survey questionnaire of a sample of 131 senior managers from manufacturing firms in Australia. The study finds a statistically significant three‐way interaction between the extent of use of broad scope MAS information, job‐relevant information and task uncertainty affecting managerial performance. More specifically, the results suggest that under low task uncertainty situations, the use of more broad scope MAS information, regardless of job‐relevant information, would potentially result in information overload, which is detrimental to managerial performance. On the other hand, the results suggest that under high task uncertainty situations, the use of more broad scope MAS information and high use of job‐relevant information for decision‐making leads to improved managerial performance.

Details

Pacific Accounting Review, vol. 16 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Book part
Publication date: 12 August 2009

Robert L. Braun and Pierre L. Titard

Introductory accounting courses have the dual objectives of teaching the fundamentals of financial and managerial accounting and creating the environment in which students…

Abstract

Introductory accounting courses have the dual objectives of teaching the fundamentals of financial and managerial accounting and creating the environment in which students develop positive attitudes toward the discipline. This study examines the extent to which there are differences in effectiveness in attaining each of these objectives under the financial accounting approach to introductory accounting versus a principles of accounting approach. We analyzed attitudes and quiz scores for non-accounting majors in a managerial accounting class as during the period of a curriculum change. Results indicate that student attitudes toward accounting as a discipline were largely unaffected. Student attitudes toward accounting as a factor affecting their careers after graduation were significantly more positive. There were no differences in quiz scores in the managerial accounting course. These findings suggest that although the financial accounting approach is more efficient, it is equally effective with respect to content delivery and more effective with respect to promoting the importance of accounting to careers.

Details

Advances in Accounting Education
Type: Book
ISBN: 978-1-84855-882-3

Article
Publication date: 23 November 2012

Sawsan Saadi Halbouni and Mostafa Kamal Hassan

The purpose of this paper is to examine Johnson and Kaplan's claim that “external reporting influences managerial accounting information” in an emerging capital market…

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Abstract

Purpose

The purpose of this paper is to examine Johnson and Kaplan's claim that “external reporting influences managerial accounting information” in an emerging capital market, the United Arab Emirates (UAE).

Design/methodology/approach

The paper relies on a survey instrument and institutional theory analysis in order to: first, explore accountants' perceptions of the extent to which financial accounting conventions‐based information is utilized, instead of managerial accounting information, in internal decision making; and second, articulate respondents' perception to the UAE's wider social and institutional context expressed in terms of accounting regulars, accountancy profession and partnership with multinational companies.

Findings

In line with Johnson and Kaplan's claim and contrary to the studies of Hopper et al., Joseph et al. and Scapens et al., the paper's findings show evidence of financial reporting domination on managerial accounting information in the UAE. Locating such results in a UAE companies social and institutional context, the paper reveals that the activities of regulators and accountancy professionals pay more attention to financial reporting, an issue which contributes towards reinforcing respondents' general perceptions that management accounting is subservient to the demands of financial reporting requirements.

Research limitations/implications

Although the paper's findings trigger the importance of the UAE's institutional context in reinforcing accountants' perceptions, the interaction between financial accounting requirements and managerial accounting information is an area that needs further in‐depth case‐study‐based investigation in emerging market economies.

Practical implications

The paper's findings highlight the type of information that UAE's managers utilize when making decisions. These findings are in the interest of business investors and the accountancy profession that aims at increasing practitioners' professional knowledge.

Originality/value

This is one of few papers that combine survey results and institutional theory analysis to explore whether financial accounting dominates managerial accounting information and, at the same time, provides an understanding of the underlying reasons behind that domination in an emerging market economy such as the UAE.

Details

International Journal of Commerce and Management, vol. 22 no. 4
Type: Research Article
ISSN: 1056-9219

Keywords

Article
Publication date: 22 March 2011

Seleshi Sisaye

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of…

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Abstract

Purpose

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.

Design/methodology/approach

The paper applies FI and CC sociological approaches.

Findings

This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.

Research limitations/implications

Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.

Practical implications

The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.

Originality/value

Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.

Details

Managerial Auditing Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Abstract

Details

Servitization Strategy and Managerial Control
Type: Book
ISBN: 978-1-78714-845-1

Book part
Publication date: 8 July 2014

Bea Chiang

This chapter provides an innovative way to introduce a series of managerial assignments that will allow students to take an example of a real company that interests them…

Abstract

This chapter provides an innovative way to introduce a series of managerial assignments that will allow students to take an example of a real company that interests them and answer questions designated by the instructor. The assignments are individualized to let students choose their area of interest and apply accounting concepts. At the same time, the instructor formulates questions for students to answer based on the materials covered. This chapter also provides an implementation process and student feedback.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78350-851-8

Keywords

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

Article
Publication date: 1 January 2012

Mariannunziata Liguori and Ileana Steccolini

The issue of accounting change, why and how accounting evolves through time and within specific organisational settings, has been addressed by an important body of…

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Abstract

Purpose

The issue of accounting change, why and how accounting evolves through time and within specific organisational settings, has been addressed by an important body of literature. This paper aims to explain why, in processes of accounting change, organisations confronting similar environmental pressures show different outcomes of change.

Design/methodology/approach

Drawing on archetype theory, the paper analyses the case of two Italian local governments. Comparative case studies were carried out, reconstructing a period of 15 years.

Findings

Although confronted with similar environmental pressures, the two cases show two different patterns of accounting change, where only one case is able to finally reach radical change. Accounting change can be prompted by external stimuli, but, once the change is prompted, the outcomes of the change are explained by the dynamics of intra‐organisational conditions.

Originality/value

The study contributes to accounting change literature by adopting an approach (i.e. archetype theory) that overcomes some of the limitations of previous studies in explaining variations in organisational change. Through this, the authors are able to explain different outcomes and paces of accounting change and point out the intra‐organisational factors also affecting them in the presence of similar environmental pressures. A specification of the theoretical framework in a particular setting is also provided.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 February 2021

Mahdi Salehi, Ebrahim Ghanbari and Saleh Orfizadeh

This study aims to assess the relationship between managerial entrenchment and accounting conservatism in Iran.

Abstract

Purpose

This study aims to assess the relationship between managerial entrenchment and accounting conservatism in Iran.

Design/methodology/approach

To test hypotheses, all listed companies on the Tehran Stock Exchange during 2013–2018 (six years) that qualified were selected. Given the defined limitations of the study, a total of 120 firms with 720 year-observations was selected. After collecting data and figures, they were analyzed using EViews software. Having presented the inferential model tests, the panel data with fixed effects model is chosen.

Findings

The study results indicate a positive and significant relationship between managerial entrenchment and unconditional conservatism presented in the income statement. Moreover, the authors find a meaningful relationship between managerial entrenchment and unconditional conservatism about the balance sheet.

Practical implications

Managers will be more aware of the positive consequences of employment optimal corporate governance such as conservative accounting. Such corporate governance is likely to serve their interest in the long run by providing positive signals to the equity owners and board of directors.

Originality/value

By assessing conservatism’s literature in Iran, we observe many studies on this concept. Still, no investigation is carried out on the relationship between conservatism in accounting and managerial entrenchment. The present study is innovative because it evaluates the relationship between managerial entrenchment and two types of conservatism, namely, balance sheet and income statement conservatism, which have never been investigated by prior studies, notably in emerging markets.

Details

Journal of Facilities Management , vol. 19 no. 5
Type: Research Article
ISSN: 1472-5967

Keywords

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