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CHANGES IN THE SCOPE OF MANAGEMENT ACCOUNTING SYSTEMS IN THE DYNAMIC ECONOMIC CONTEXT

Economics and Management

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Title CHANGES IN THE SCOPE OF MANAGEMENT ACCOUNTING SYSTEMS IN THE DYNAMIC ECONOMIC CONTEXT
 
Creator Lääts, Kertu; University of Tartu
Haldma, Toomas; University of Tartu
 
Subject management accounting; management accounting systems’ scope; dynamic economic environment; Estonian companies
 
Description While much has been written in recent decades about management accounting change in advanced economies, little is known how management accounting systems (MAS) may be designed and used in the dynamic environment. The aim of the paper is to provide evidences about the changes in the scope of MASs in the dynamic economic context on the example of Estonian companies. The empirical results of the paper were gathered through questionnaire survey carried out among the largest Estonian companies. The study highlights several interesting features of MAS scope and its changes during 2004-2007 based on the 65 company responses. Findings revealed that, the increasing use of externally and internally oriented non-financial performance measurement approaches characterise the shift towards more broad scope MASs in the companies studied. The shifts towards broader MAS scope place further demands on an company’s managers’ knowledge in dealing with the ever more complex information systems in organisations.DOI: http://dx.doi.org/10.5755/j01.em.17.2.2164
 
Publisher Kaunas University of Technology
 
Contributor —
 
Date 2012-08-17
 
Type —
—
 
Format application/pdf
 
Identifier http://www.eejournal.ktu.lt/index.php/Ekv/article/view/2164
10.5755/j01.em.17.2.2164
 
Source ECONOMICS AND MANAGEMENT; Vol 17, No 2 (2012); 441-447
EKONOMIKA IR VADYBA; Vol 17, No 2 (2012); 441-447
 
Language en
 
Rights Autorių teisės yra apibrėžtos Lietuvos Respublikos autorių teisių ir gretutinių teisių įstatymo 4-37 straipsniuose.
Copyright terms are indicated in the Republic of Lithuania Law on Copyright and Related Rights, Articles 4-37.