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Operations managers...
Operations managers’ use of (ir)relevant management accounting information : A mixed-methods approach
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- Curry, Amanda (författare)
- Luleå tekniska universitet,Industriell Ekonomi
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- Hersinger, Anders (författare)
- Luleå tekniska universitet,Industriell Ekonomi
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- Nilsson, Kent (författare)
- Luleå tekniska universitet,Industriell Ekonomi
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(creator_code:org_t)
- Association of Business Schools Finland, 2019
- 2019
- Engelska.
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Ingår i: The Nordic Journal of Business. - : Association of Business Schools Finland. - 2342-9003 .- 2342-9011. ; 68:1, s. 5-33
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Abstract
Ämnesord
Stäng
- This paper focuses on the operations managers’ use of non-financial information in their operational work and examines whether this use increases their satisfaction with management accounting systems. Survey responses from 168 operations managers in a Swedish mining company unexpectedly demonstrate a positive relationship between operations managers’ use of traditional management accounting and management accounting system satisfaction. Our findings from a subsequent qualitative workshop in which operations managers participated suggest that trust in integrated systems is damaged by careless handling of input in such systems and interpretation difficulties caused by a lack of effective guidance from accountants. Operations managers perceive traditional management accounting as objective and appear to use it collectively as a basis for learning and improvement. Operations managers use traditional management accounting proactively with their teams, but simultaneously seek help from ‘business-oriented’ accountants to navigate in operational situations.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- management accounting
- relevance
- use
- operations managers
- learning
- trust
- mixed-methods research
- Accounting and Control
- Redovisning och styrning
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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