Detail Innovation in management accounting systems: A dual core analysis Bibliografi Author: MacDonald, Laura Darlene ; Richardson, Alan J. (Advisor) Topik: BUSINESS ADMINISTRATION; ACCOUNTING Bahasa: (EN )    ISBN: 0-612-42957-1     Penerbit: QUEEN'S UNIVERSITY AT KINGSTON (CANADA)     Tahun Terbit: 1999     Jenis: Theses - Dissertation Fulltext: NQ42957.pdf (0.0B; 0 download) Abstract The purpose of this dissertation was to develop and test the Dual Core theory of management accounting system (MAS) innovation. This theory posits that the antecedents of innovation differ for MAS subsystems fulfilling governance and operational roles depending upon which part of the organization (core) controls that system. This theory was tested with data from a mail survey of Canadian manufacturing firms. Data was collected on management accounting innovations adopted as well as firm and industry characteristics. The results indicate that in most firms the MAS is under the control of administrators, far removed from the firm's technical operations. Moreover, innovation is occurring in both types of MAS—governance and operational. The data indicate that the theory's contentions regarding different facilitators for administrative and technical innovation are supported. An analytical tool was constructed to define innovation theoretically, using necessary and sufficient conditions. This tool was utilized to create a measure of MAS innovation. While developing this measure, a list of management accounting innovations for 1987 to 1997 was produced. This offers a picture of the recent history of management accounting practices and terminology. Managers should be aware that who controls the MAS and the characteristics (centralization, formalization, task complexity and professionalism) of the subunit, may foster or inhibit innovation adoption. As well, who controls the governance MAS will affect how extensively innovations are used, once adopted. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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