Antecedents to management accounting change: a structural equation approach

Baines, Annette R; Langfield‐Smith, Kim

doi:10.1016/s0361-3682(02)00102-2

Cited by 428 publications

(462 citation statements)

References 52 publications

Supporting

Mentioning

315

Contrasting

Unclassified

Order By: Relevance

“…Finally, the followup phone calls were used to discuss with approximately 40 non-respondents their reason(s) for not completing the questionnaire. These reasons were receiving too many surveys, time pressures, and company policy not to respond to voluntary surveys, which are similar to the reasons for non-response reported in other studies (for example, Baines and Langfield-Smith, 2003;Chenhall, 2005;Subramaniam and Mia, 2003). Together, these tests indicate that there is no significant non-response bias in the sample.…”

Section: Sample Selection and Data Collectionsupporting

confidence: 71%

“…7 The response rate is similar to those reported in recent surveys of SBU managers in Australian manufacturing organizations (Baines and Langfield-Smith, 2003;Gordon and Sohal, 2001;Moores and Yuen, 2001;Samson and Terziovski, 1999;Terziovski and Sohal, 2000), and is considered within acceptable limits. 8 Due to the relatively low response rate, several tests of non-response bias were conducted.…”

Section: Sample Selection and Data Collectionsupporting

confidence: 69%

See 1 more Smart Citation

Do comprehensive performance measurement systems help or hinder managers’ mental model development?

Hall

2011

Management Accounting Research

123

121

View full text Add to dashboard Cite

Section: Sample Selection and Data Collectionsupporting

confidence: 71%

Section: Sample Selection and Data Collectionsupporting

confidence: 69%

Do comprehensive performance measurement systems help or hinder managers’ mental model development?

Hall

2011

Management Accounting Research

123

121

View full text Add to dashboard Cite

“…Given the concrete operational nature of the activities, it may be assumed that they are directly linked to the environmental performance of organizations. -Diversity of environmental performance indicators (EPIs): appropriate financial and nonfinancial information tends to support the effective management of resources and contributes to overall effectiveness (Baines and Langfield-Smith, 2003) More specifically, by clarifying and translating vision and strategy, diversified EPIs direct managers to critical areas of concerns and communicate the associations between employees' actions and organizational goals. Moreover, they improve the allocation of resources and the establishment of priorities based on such goals (Henri, 2006;Henri and Journeault, 2008;Ittner et al, 2003;Kaplan and Norton, 2001).…”

Section: The Instrumental Perspective: a Standard For Improving Envirmentioning

confidence: 99%

Modelling the impact of ISO 14001 on environmental performance: A comparative approach

Boiral

Henri

2012

Journal of Environmental Management

163

120

View full text Add to dashboard Cite

Studies analyzing the effects of ISO 14001 certification and determinants of environmental performance tend to be based on a traditional and instrumental model of efficiency. Using structural equation modelling developed through a survey of 303 organizations, this paper compares the validity of this instrumental model with two alternatives models: the legitimacybased model and the hybrid model. The findings question the efficiency of ISO 14001 and show that the traditional model does not explain the environmental performance of the surveyed organizations. Study results show that the legitimacy-based model, which questions the efficiency of ISO 14001 certification, is more pertinent in explaining the environmental performance but leads to a rather critical view of management practices. The development of a hybrid model based on the principal hypotheses of the legitimacy-based model, but integrating certain managerial and operational practices distinct from ISO 14001 certification, results in a less critical and more pertinent view of the determinants of environmental performance. Study results suggest that this hybrid model provides the best data fit.

show abstract

“…As such, this literature provides numerous examples of unsuccessful management accounting change (e.g. Baines and Langfield-Smith, 2003;Burns, 2000;Burns and Scapens, 2000;Burns and Vaivio, 2001;Jansen, 2011;Jermias, 2001;Kasurinen, 2002;Malmi, 2001;Shields and Young, 1989;Sulaiman and Mitchell, 2005;Speckbacher et al, 2003;Vámosi, 2000;Williams and Seaman, 2002). This literature provides explanations, supported by empirical evidence, for the lack of success.…”

Section: Organizing Academic Management Accounting Knowledge In a Usamentioning

confidence: 93%

Bridging the gap between theory and practice in management accounting

Jansen

2018

AAAJ

View full text Add to dashboard Cite

Purpose Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention. Design/methodology/approach The paper is based on the author’s experiences with an interventionist research project. Findings Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review. Research limitations/implications Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory. Originality/value In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

show abstract

Antecedents to management accounting change: a structural equation approach

Cited by 428 publications

References 52 publications

Do comprehensive performance measurement systems help or hinder managers’ mental model development?

Do comprehensive performance measurement systems help or hinder managers’ mental model development?

Modelling the impact of ISO 14001 on environmental performance: A comparative approach

Bridging the gap between theory and practice in management accounting

Contact Info

Product

Resources

About