خصومت محیط زیست، جهت گیری استراتژیک و اهمیت مدیریت حسابداری، تجزیه و تحلیل تجربی از شرکت های مبتنی بر فن آوری های نوین
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|17988||2005||14 صفحه PDF||سفارش دهید||8936 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Technovation, Volume 25, Issue 7, July 2005, Pages 725–738
This paper reports empirical analysis of two research propositions which arise from different variables from the contingency theory of management accounting. The approach uses data from a sample of 183 new technology-based firms (NTBFs) in Sweden. The contingency variables were considered under the headings of environmental hostility and strategic orientation. While we might have expected to see here some evidence of correlations between variables of environmental hostility–management accounting and between strategic orientation–management accounting, only a few variables are apparent for the sample available. We note that the importance of standard methods in management accounting (general, costing, budgeting, investment calculation) does not seen to be precipitated by the contingencies such as environmental hostility and strategic orientation. Previous research has identified technology as one of the most important contingency factors. However, our technology variables will not seem to have an impact on the importance of management accounting practices in the NTBFs. We also conclude that the correlation analysis indicates that earlier work experience and different types of management problems in small high-tech firms is of importance for development of the cost management approach.
In the conditions of intensified competition, the management accounting practices of a small firm, particularly a new technology-based firm (NTBF) needs to have objective information about the formation of the firm's performance. The focus of this paper is on the importance of management accounting in small high-tech firms. The theoretical framework adopted is that of the contingency theory. The approach uses data from a sample of 183 small NTBFs in Sweden, gathered from a postal questionnaire. The contingency theory suggests that there is no ideal form for management accounting systems. These contingencies (contextual variables) are usually classified as the environment, organizational structure and technology ( Emmanuel et al., 1990). The concept technology is valuable because it is a simple yet rich way of absorbing the uncertainty stemming from a myriad of contextual factors ( Macintosh, 1987). In this paper, we focus on the Environment (hostility: risk, change, competition behaviour, new products), Strategic orientation (innovative or conservative, price, follower-market leader, competitors) and the importance of management accounting practices. Also work experience and management problems related to management accounting (importance) is going to be analyzed. A growing body of research has established levels between accounting and information systems and several contextual or contingency variables, such as environmental uncertainty, product competition, rate of technological change, managerial climate, differentiation and integration. The valuable point in these contingency variables have a great deal more influence on the design and use of accounting data information systems than previously thought (Macintosh, 1987). However, what is needed is a framework that is capable of both absorbing these factors and capturing them in a simple way. In this study, the empirical part consists of small NTBFs, i.e. ‘entrepreneurial’ firms. According to Borch et al., 1999a and Borch et al., 1999b, entrepreneurial firms will have strategies related to innovation and growth characterized by risk-taking. Innovation may be defined as the willingness to place strong emphasis on technological development (Slevin and Covin, 1994). The advantages of studying small business management from a firm behaviour perspective are that ( Slevin and Covin, 1994): (i) firm behaviour, as strategy, structure and performance, are more clearly understood than when only studying characteristics of individual entrepreneurs (ii) firm behaviour is more easily measured than at the individual level and (iii) firm behaviour is more manageable. A firm-level behaviour can be managed by the creation of particular resources and strategies and may thus allow considerable managerial intervention. This study makes a contribution to the existing management accounting practices and their importance for the NTBFs regarding environmental hostility and strategic orientation. There are a couple of environmental variables that have influenced high-technology firms. Together with the cost structure in the firm, we argue that they mainly determine the importance of management accounting practices in the firm. One limitation is that we are not going to analyze how (changes) the contextual variables have influenced management accounting practices in the NTBFs. We will only measure the relationship between the contextual variables and the importance of management accounting practices. The aim of this study is to find empirical patterns of management accounting practices (importance) according to hostile environments and strategic orientation in small NTBFs. The analysis is based on a set of variables which are used in the correlation analysis to identify management accounting importance for the small high-tech firms. The paper is organized as follows: Section 2 draws on previous research to identify the variables used in the study and to create a theoretical framework. The method and sample is presented in Section 3. The data are based on 183 small NTBFs in Sweden in 1999. The correlation matrixes are presented in Section 4 and finally, Section 5 presents a discussion and further research