e-journal

Reliance on management accounting under environmental uncertainty

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Purpose – This paper seeks to concern itself with the determination of the effect that external factors
have on the design and implementation of management accounting systems in a developing economy
which has in the last decade experienced fluctuating levels of environmental uncertainty.
Design/methodology/approach – This is explained through the use of a case study involving
interviews and archival data in a company over a ten-year period, a period involving considerable
environmental change. It explores, how the organisation responded to the changes experienced over
that time and the extent to which this impacted management accounting.
Findings – The study finds that the management accounting and control systems used are more
mechanistic in times of environmental and political stability, but become more organic in periods of
greater uncertainty.
Research limitations/implications – The challenge of relying for this research on respondents’
recall of events occurring some years previously is acknowledged and steps taken to minimise this are
identified. The results of any case study research are not widely generalisable beyond the context in
which it is studied.
Practical implications – This study offers insights into management accounting and control
systems as they are implemented in an underdeveloped country where uncertainty stems from
political fluctuations.
Originality/value – This research sees environmental uncertainty stemming from changes in the
political structure and this precipitates changes in markets and their structures. Companies operating
in those markets are influenced by and need to react to such changes.

Keywords Management accounting, Environmental management, Politics, Palestine

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2007

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 3 No. 3, 2007 pp. 227-249

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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