Journal article

The consequences of customization on management accounting system design

J Bouwens, MA Abernethy

Accounting Organizations and Society | PERGAMON-ELSEVIER SCIENCE LTD | Published : 2000

Abstract

The understanding of the antecedent conditions influencing the design of management accounting systems (MASs) is very limited. In recent years, significant research attention has been devoted to understanding how different strategic priorities influence these systems. However, the results of these studies have been, at best, equivocal and numerous calls have been made for further research to "unravel" the conflicts that have emerged in the literature. The purpose of this study is to examine not only the relation between strategy and MAS but also to develop a theoretical model to explain how and why this relation exists. The model draws on Galbraith [Galbraith, J. (1973). Designing complex or..

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University of Melbourne Researchers