Adoption and benefits of management accounting practices: an Australian study

Chenhall, Robert H.; Langfield‐Smith, Kim

doi:10.1006/mare.1997.0060

Cited by 391 publications

(399 citation statements)

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“…In response to these concerns, a range of remarkable innovations in management accounting has emerged. The more contemporary management accounting combines both financial and non-financial information and take an explicit strategic focus (Chenhall & Langfield-Smith, 1998). This can be seen, for example in the design of activity-based costing (ABC), strategic management accounting (SMA) and contemporary performance measurement systems such as balanced scorecard (BSC).…”

Section: Literature Reviewmentioning

confidence: 99%

“…A number of studies have researched the adoption of management accounting practices in developed countries such as in Japan, U.S, U.K, other Europe countries and Australia (see for example Drury et al, 1993;Abdel-Kader & Luther, 2006;Shields, Chow, & Kao, 1991;Scarbrough et al, 1991;Chenhall & Langfield-Smith, 1998;Wijewardena & De Zoysa, 1999;Hyvo¨ nen, 2005). In developing countries comparable empirical studies did not emerge until the mid-1990s.…”

Section: Literature Reviewmentioning

confidence: 99%

“…A further reason for medium firms being relatively high adopters of recently-developed MAPs is their relatively greater access to resources to experiment with administrative innovations. Chenhall & Langfield-Smith (1998) noted that an impediment to implementing innovative management accounting systems is the prohibitive costs. Therefore the above three reasons might contribute to the higher use of sophisticated accounting systems among medium firms.…”

Section: Use Of Management Accounting Practicesmentioning

confidence: 99%

“…This claim is evidenced by the series of literatures examining the use of management accounting practices since three decades ago. For example research by Scarbrough, Nanni, & Sakurai, 1991;Bright, Davies, Downes, & Sweeting, 1992;Drury, Braund, Osborne, & Tayles, 1993;Anderson & Rohde, 1994;Innes & Mitchell, 1995Chenhall & Langfield-Smith, 1998Abdel-Kader & Luther, 2006 focused on the use of management accounting among large firms in the developed countries. Whereby a substantial body of research investigating current management accounting practices in large organizations from developing countries was conducted by Ghosh & Kai Chan, 1997;Joshi, 2001;Szychta, 2002;Islam & Kantor, 2005;Wu, Boateng, & Drury, 2007;El-Ebaishi, Karbhari, & Naser, 2003;Van Triest & Elshahat, 2007;Frezatti, 2007;Leftesi, 2008;and Nimtrakoon, 2009.…”

Section: Introductionmentioning

confidence: 99%

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The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

Ahmad¹

2013

ASS

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This paper provides empirical evidence on the adoption of a broad range of management accounting practices in Malaysian small and medium-sized enterprises (SMEs) in the manufacturing sector. Data collected from a postal survey of 160 accountant managers are used to facilitate the study. The results indicate that the traditional MAPs such as conventional budgeting, traditional costing and financial performance measures are widely used by the respondents. The results also show that a significant number of respondents have adopted one or more measures both financial and non-financial but the reliance on financial measures is greater than for non-financial measures. The main non-financial measures frequently used by respondents are on-time delivery, number of customer complaints, defect rate and manufacturing lead time. These findings suggest that respondents, who use non-financial performance measures, are more internal-process and customer focused rather than employee focused. Further the recently developed management accounting techniques such as ABC, non-financial performance measures particularly on employees-oriented measures, decision support analysis and strategic management accounting are only adopted by the minority of the respondents. The respondents also indicated a low extent of use of all investment appraisal techniques in their decision making process. The finding suggests that given the relatively small size of the responding firms and due to some constraints, it is unlikely for the SMEs to adopt a comprehensive MAP in their firms.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Use Of Management Accounting Practicesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

Ahmad¹

2013

ASS

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“…In addition, much research on management accounting still focuses on the use and perception of management accounting techniques [2]. Case study research on the use of SMA techniques [3] are University of too often descriptive, use too little cases and hardly link the results to a sound theoretical framework. Though there is often suggested templates focusing on SMA techniques for use in corporations, however the actual use of these templates in practical decision making leading to high performance is often neglected [2].…”

Section: A Sma Research On Sid Makingmentioning

confidence: 99%