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- Durden, Chris H., et al.
(författare)
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Cost accounting and performance measurement in a just-in-time production environment
- 1999
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Ingår i: Asia Pacific Journal of Management. - : Springer. - 0217-4561 .- 1572-9958. ; 16:1, s. 111-125
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Tidskriftsartikel (refereegranskat)abstract
- There are normative statements in the literature, backed up by case observations and anecdotal evidence, which indicate that manufacturing companies operating just-in-time (JIT) production management systems should also change their cost accounting systems and place greater reliance on non-financial performance indicators. This study provides empirical evidence suggesting that JIT manufacturing companies which have made some degree of modification to their costing system demonstrate higher performance than JIT companies which have not made changes. The results also suggest that greater use of non-financial performance indicators is associated with higher performance irrespective of the production management system adopted.
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- Hassel, Lars, 1950-
(författare)
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Budget communication moderate incongruent budget emphasis between the superior and subordinate
- 1998
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Ingår i: The Finnish Journal of Business Economics. - : Association for Business Studies Administration, Finland. - 0024-3469 .- 2242-4296. ; :1, s. 11-23
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Tidskriftsartikel (refereegranskat)abstract
- Subsequent research on the moderating impact of budgetary participation on superior budget emphasis to promote functional budget behaviour has either provided inconsistent (Brownell, 1982; Hirst, 1987 and Dunk, 1989; Hassel, 1993) or situation specific (Brownell and Hirst, 1986; Brownell and Dunk 1991) results.This study follows the early argument by Otley (1978) that critical for promoting functional budget control is not so much the absolute degree of superior budget emphasis. Instead, incongruent budget emphasis between the superior and the subordinate is the critical factor in the budget process. Incongruent budget emphasis exists when the superior is perceived by the subordinate to place relatively more importance on the budget, than the subordinate himself.The results from a questionnaire survey in a decentralised corporation support the hypothesis that budget communication, as a dimension of budgetary participation, moderates incongruent budget emphasis. The negative consequences of incongruent budget emphasis are present only when budget communication is low. High budget communication enhances performance even if the incongruence in budget emphasis increases. The paper demonstrates the needs to match budget communication with relative budget emphasis and not the absolute degree of superior budget emphasis as previous studies have argued.
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- Hassel, Lars, 1950-, et al.
(författare)
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Budget effectiveness in multinational corporations : An empirical test of the use of budget controls moderated by two dimensions of budget participation under high and low environmental dynamism
- 1996
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Ingår i: Management International Review. - : Springer. - 0025-181X. ; 36:3, s. 245-266
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Tidskriftsartikel (refereegranskat)abstract
- Normative discussions suggest that budget process should be different in foreign subsidiaries than those of domestic subunits of a multinational corporation, but little is known about these differences. This study examines budget effectiveness of foreign and domestic units in a European multinational company by considering the three-way interaction of headquarter reliance on budget controls, subsidiary budget communication or influence, and environmental dynamism. A major feature is studying two dimensions of budgetary participation, communication and influence. Methodological advances over previous studies test the impact of three-way interactions.
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- Lal, Mohan, et al.
(författare)
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The joint impact of environmental uncertainty and tolerance of ambiguity on top managers' perceptions of the usefulness of non-conventional management accounting information
- 1998
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Ingår i: Scandinavian Journal of Management. - : Elsevier. - 0956-5221 .- 1873-3387. ; 14:3, s. 259-271
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Tidskriftsartikel (refereegranskat)abstract
- This study investigates the effects of environmental uncertainty, organizational size, and tolerance of ambiguity of managers on the perceived usefulness of information characteristics of management accounting systems (MAS). An overall measure of usefulness based on the four non-conventional MAS information characteristics of scope, timeliness, level of aggregation, and information for integration were selected based on previous MAS studies (Chenhall and Morris, 1986, The Accounting Review61, 16–35). Tolerance of ambiguity was introduced as a moderator between environment and information usefulness because information is an important individual resource which makes individuals value information differently depending on the context. Size was included as a surrogate for organizational complexity to further test the strength of the person-environment interaction on information usefulness. The usefulness of MAS information is seen to be affected by interaction patterns between the individual, organizational and environmental levels. Data from 64 managers of New Zealand manufacturing companies suggests that managers of large firms with high tolerance of ambiguity perceive non-conventional MAS information to be most useful when the environment is uncertain.
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