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All Journal The International Journal of Accounting and Business Society
Gary J Linnegar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Firm Characteristics on the Application of Advanced Management Accounting Techniques Ghozali, Imam; Linnegar, Gary J
The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This article evaluates management accounting practice of the Australian public listed companies and examines the relationship between certain contextual variables of firm characteristics and the application of advanced management accounting techniques. The survey research method is employed to gather evidence that contextual variables of size, age, type of industry and capital intensity have significant influence on the application of advanced management accounting techniques Type I, ll and lll. Firm risk and leverage have significant influence on the techniques Type ll and lll. But in term of ownership, there is no difference between domestic firms and foreign firms in applying management accounting techniques Type ll and lll.
Co-Authors Imam Ghozali