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| Author: | Bhimani, A. |
| Title: | A study of the emergence of management accounting system ethos and its influence on perceived system success |
| Journal: | Accounting, Organizations and Society
2003 : AUG, VOL. 28:6, p. 523-548 |
| Index terms: | Management accounting Accounting systems Organizational culture Companies |
| Language: | eng |
| Abstract: | This study considers how certain notional organisational culture elements got embedded in the design of an innovative management accounting system (MAS) and how the alignment btw. the cultural premise of the MAS and that espoused by MAS users influenced the perceived success of the new system. The research data for the study were obtained over a 3.5-year period and derive from interviews, questionnaire responses and public as well as internal corporate documents. The site for the study is a Siemens division. Siemens is a global firm in the electronics and electrical components industry. Two employee groups with functional expertise in engineering and business economics respectively comprise the MAS user groups. The study results are in two parts. First, they report on the manner in which the organisational programme of culture change affected the cultural premise of the new system. Second, they indicate that the degree of alignment btw. the organisational culture elements which were embedded within the MAS and the organisational outlook of the two user groups significantly influenced the system's perceived success. |
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