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| Author: | Naranjo-Gil, D. Maas, V.S. Hartmann, F.G.H. |
| Title: | How CFOs determine management accounting innovation: an examination of direct and indirect effects |
| Journal: | European Accounting Review
2009 : DEC, VOL. 18:4, p. 667-695 |
| Index terms: | management accounting accounting systems innovation Spain organizations |
| Language: | eng |
| Abstract: | Management accounting innovations, as like as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, but the understanding of why some organizations adopt and implement such new management accounting systems (hereafter as: MAS) and others do not, is still underdeveloped. The paper contributes to the literature and examines the role of the CFO in MAS innovation. It is hypothesized that individual differences between CFOs are predictive of organizations' use of innovative MAS. It is also proposed that CFO characteristics moderate the extent to which organizations rationally adapt to (environmental) contingencies. To examine the second prediction, the effects of strategy and historical performance on the adoption of innovative MAS for organizations with different types of CFOs are compared. The hypotheses are tested by using a combination of archival and survey data from the public health care sector in Spain. The results generally support the hypotheses. |
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