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Exploring the involvement of management accounting in strategic decisions and control

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Purpose – The paper seeks to explore the extent of involvement of management accounting in
strategic inter-organizational decisions and control in the context of offshoring of services.
Design/methodology/approach – For the present study, a multiple case study field research
design was selected. A data-bank media search identified companies actually offshoring their services.
In total, 17 semi-structured interviews with management accountants/managers were conducted in
14 of the identified companies. The interviews were analyzed using content analysis techniques.
Findings – Management accounting is involved in offshoring activities to a much lower extent than
expected. The reasons range from contractual agreements between the different parties, which
substitute in part for management accounting interventions, to competence problems in accounting
departments. Therefore, management accounting often fails to provide support for strategic planning
and coordination.
Research limitations/implications – The data obtained through the qualitative research
approach have a low-scaling level, which limits subsequent analysis to descriptive statistics only.
Practical implications – The paper identifies risks and actual problems associated with offshoring,
which indicate an increased need for coordinated planning and information processing. Furthermore,
it raises the question of how management accounting can overcome existing competence problems
with respect to the support of strategic decision making, in order to fulfil its function within the
company more efficiently.
Originality/value – Literature does not provide convincing evidence of the practical significance of
management accounting in the context of strategic decisions and inter-organizational relations. This
paper shows that management accounting currently remains far removed from its function as a
developer of strategic decisions and as a support function for corporate planning and coordination
processes.

Keywords Decision making, Channel relations, Management accounting, Control

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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., 2010

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 6 No. 1, 2010 pp. 72-95

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

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