Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation

Gordon, Lawrence A.; Narayanan, V. K.

doi:10.1016/0361-3682(84)90028-x

Cited by 604 publications

(478 citation statements)

References 15 publications

Supporting

Mentioning

412

Contrasting

Unclassified

Order By: Relevance

“…However, later studies (Gordon and Narayanan 1984;Chenhall and Morris 1986) found positive associations between environmental uncertainty and use of supplementary external, non-financial and prospective accounting information. Specifically, Chenhall (2003) maintains that results control can actually support decision making in uncertain situations.…”

Section: Environmental Uncertainty and Categories Of Mcssmentioning

confidence: 99%

“…Formalization and administrative intensity are also characteristics of MCSs and are therefore unsuitable for operationalising structure, since otherwise the same phenomena would be used for both the contingency factor and the direct/indirect types of control. The extent of decentralisation is operationalised using the measure of Gordon and Narayanan (1984) due to its broad scope and brevity compared to other measures (e.g.…”

Section: Contingency Factors: Organisational Characteristicsmentioning

confidence: 99%

See 1 more Smart Citation

Management control systems in innovation companies: a literature based framework

2014

View full text Add to dashboard Cite

Section: Environmental Uncertainty and Categories Of Mcssmentioning

confidence: 99%

Section: Contingency Factors: Organisational Characteristicsmentioning

confidence: 99%

Management control systems in innovation companies: a literature based framework

2014

View full text Add to dashboard Cite

“…Many researchers examined the effect of PEU on the design of management accounting systems, and found that PEU has been associated with the usefulness of broad scope information. More specifically, additional information should be provided for managers facing high uncertainty in order to improve their decisions and firms' performance (Chenhall & Morris, 1986;Chong & Chong, 1997;Gordon & Narayanon, 1984;Gul & Chia, 1994). In other research, the moderator effect of PEU on the relationship between the use of management accounting system and managerial performance has been explored.…”

Section: Exogenous Factor: Perceived Environmental Uncertainty (Peu)mentioning

confidence: 99%

Contingency Factors of Management Accounting Practices in Thailand: A Selection Approach

Nimtrakoon¹,

Tayles²

2010

AJAG

View full text Add to dashboard Cite

This paper aims to investigate the certain types of management accounting practices (MAPs) that are appropriate to the specific characteristics of Thai companies. The study uses survey method to obtain 135 responses from accounting managers of both manufacturing and non-manufacturing industries listed on Stock Exchange of Thailand (SET). Perceived environmental uncertainty (PEU), competitive strategy, and size were found to have impact on MAPs. Firms operating in higher PEU obtain higher benefit from both contemporary and traditional MAPs. In line with expectations, firms pursuing prospector strategies perceive higher benefit from contemporary MAPs than those pursuing defender strategies. No relationship has been found between competitive strategy and traditional MAPs. Larger firms also obtain higher benefit from both contemporary and traditional MAPs than smaller firms. The findings confirm the premise that firms' characteristics reflected in exogenous, strategy, and endogenous variables have influence on the design of management accounting systems in organizations. In particular, prospector firms and those facing high levels of environmental uncertainty should consider increased use of contemporary MAPs. Academics and practitioners should note the continuing benefit perceived from traditional MAPs, a feature confirmed in many pieces of international research.

show abstract

“…Decentralization Gordon and Narayanan (1984) Consists of five questions to indicate, on a five-point scale, the degree of authority assigned to the senior manager. Gordon and Narayanan (1984) adopted most of the survey questions from Khandwalla (1972).…”

Section: Descriptive Statistics and Analysismentioning

confidence: 99%

“…Intensity of market competition Gordon and Narayanan (1984) Consists of seven questions, indicated on a five-point scale of the degree of intensity faced by the firm in the local and international markets. Gordon and Narayana (1984) adopted most of the questions from Khandwalla (1972).…”

Section: Advanced Manufacturing Technologymentioning

confidence: 99%

Contingency Factors Influencing MAS Design of Manufacturing Firms in Malaysia

Ern¹,

Abdullah

Yau

2016

AJAG

View full text Add to dashboard Cite

show abstract

Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation

Cited by 604 publications

References 15 publications

Management control systems in innovation companies: a literature based framework

Management control systems in innovation companies: a literature based framework

Contingency Factors of Management Accounting Practices in Thailand: A Selection Approach

Contingency Factors Influencing MAS Design of Manufacturing Firms in Malaysia

Contact Info

Product

Resources

About