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Key research themes
1. How have Management Accounting Systems evolved to integrate strategic decision-making and what are the implications for managerial roles?
This research area focuses on the transformation of management accounting systems (MAS) from traditional cost-determination tools into strategic instruments that support forward-looking managerial decision-making. It examines the expanded role of MAS in aligning accounting information with organizational strategy, resulting in enhanced managerial functions and competencies. This evolution matters because it underpins how management accountants contribute to organizational competitiveness by moving from historical data processing to predictive and prescriptive analytics, driving value creation in complex and dynamic business environments.
Key finding: This study identifies a paradigm shift in management accounting from focusing on cost determination towards creating value for customers by adopting modern techniques that support predictive market analysis rather than... Read more
Key finding: The paper highlights the necessity for MAS to integrate strategic objectives with operational activities, asserting that management accounting is increasingly aimed at guiding managerial behavior to accomplish organizational... Read more
Key finding: Through comparative quantitative analysis, this study shows that MAS effectiveness is contingent on managerial capabilities, top management support, and strategic alignment within organizations. It demonstrates that... Read more
2. What role do technological advancements and accounting information systems play in enhancing the efficiency of Management Accounting Systems?
This theme investigates the integration of information technology, including Accounting Information Systems (AIS), into MAS to improve data processing, reporting accuracy, timeliness, and decision support capabilities. Emphasis is placed on how technological innovation transforms the accounting profession from manual bookkeeping towards sophisticated computerized systems, enabling real-time reporting and enhanced cross-departmental coordination. The linkage between AIS and marketing, management, and decision-making functions reveals the multi-dimensional value of technology-enabled MAS.
Key finding: This paper demonstrates that AIS transforms accounting beyond transactional recording to a system encompassing the full spectrum of business operations, including delegated functions, controls, and integrated financial data... Read more
Key finding: The research contributes a design and implementation framework for AIS in a healthcare setting, demonstrating that transitioning from spreadsheet-based manual systems to computerized AIS enhances financial transaction... Read more
Key finding: The study finds that effective AIS deployment positively impacts individual and organizational performance by supplying timely, accurate financial and non-financial information essential for decision-making. Using theoretical... Read more
Key finding: The paper establishes that high-quality accounting information systems underpin reliable, comprehensive managerial information crucial for decision-making, forecasting, and control. By investigating corporate experiences, the... Read more
3. Which organizational and contextual factors influence the design, implementation, and effectiveness of Management Accounting Systems?
This theme explores how organizational culture, structural complexity, managerial competencies, business environment, and industry-specific factors affect the development and utilization of MAS. It highlights the challenges faced by entities, especially in public and small to medium enterprise (SME) contexts, such as in resource constraints, managerial skills, and strategic alignment. Understanding these factors is crucial to tailor MAS for better adaptability, performance measurement, and transparency.
Key finding: This theoretical paper posits that organizational culture significantly shapes the quality and user perception of Management Accounting Information Systems (MAIS). It argues that cultural dimensions serve as enablers or... Read more
Key finding: Through an interventionist case study, the research identifies specific challenges in public sector MAS implementation such as bureaucratic complexity, skepticism toward accounting standards, IT integration issues, and skill... Read more
Key finding: The empirical investigation among MSMEs concludes that human resource skills, business characteristics, environmental factors, and business strategies significantly and positively influence MAS adoption and effectiveness. The... Read more
Key finding: Employing contingency and information processing theories, the study reveals that AIS alignment with organizational requirements and capacity is shaped by firm-specific factors like size, strategy, and environmental... Read more