search query: @author Smith, J. A. / total: 1
reference: 1 / 1
« previous | next »
| Author: | Reid, G. C. Smith, J. A. |
| Title: | The impact of contingencies on management accounting system development |
| Journal: | Management Accounting Research
2000 : DEC, VOL. 11:4, p. 427-450 |
| Index terms: | MANAGEMENT ACCOUNTING DEVELOPMENT SYSTEMS DEVELOPMENT CONTINGENCY THEORY CLUSTER ANALYSIS SMALL BUSINESS |
| Language: | eng |
| Abstract: | The four hypotheses relevant to the contingency theory of management accounting are presented. Data relate to the period 1994-98 for a sample of new Scottish microfirms. First, correlation analysis is applied to test the hypothesis that the introduction of MAS developments is related to the timing of contingent events. Second, cluster analysis is used to test the hypothesis that contingencies cluster to form three configurations of small firms. Third, regression analysis is used to test the hypothesis that an index of organizational form, measured by weighted headcount is explained by aspects of the generic contingencies, technological uncertainty, production systems, business strategy and market environment. The fourth hypothesis is that MAS complexity is determined by sub-unit interdependence, market dynamics, and work methods. |
« previous | next »
SCIMA