e-journal

Economic crisis as a driver of management accounting change

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Purpose – The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes,a particular emphasis is put on budgeting processes and the role of management accountants. Design/methodology/approach – A cross-sectional field study that mainly builds on interviews with senior management accounting executives in nine German and nine Spanish companies was conducted. The German and Spanish companies were matched in terms of industry and size to assure
comparability of the two national samples. Findings – The most recent economic crisis represents a crucial driver of management accounting change in the companies comprising my sample. Whereas budgeting is increasingly performed
continuously, the empirical evidence suggests that opportunities are continually evolving that might result in a more powerful position of management accountants within corporate decision-making processes and an improved image of management accountants. Research limitations/implications – The findings of this study should not be generalised
in a statistical sense. However, the results may be used as the basis for qualitative and quantitative
follow-up studies. Practical implications – The paper provides several examples which demonstrate, that management
accountants can improve their image and their influence on corporate decision making in times of
economic crisis. Originality/value . This paper contributes to the literature by providing both theoretical refinement of and empirical evidence on propositions on the influence of the economic crisis on management accounting.

Keywords Germany, Spain, Economic crisis, Management accounting change,Comparative management accounting

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Informasi Detail

Judul Seri

Journal of Applied Accounting Research

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Journal of Applied Accounting Research Vol. 15 No. 1, 2014 pp. 123-149

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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