Operations managers’ use of (ir)relevant management accounting information: A mixed-methods approach

Operations managers’ use of (ir)relevant management accounting information : A mixed-methods approach

Validerad;2019;Nivå 1;2019-06-24 (svasva)
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.

Hersinger, AndersLuleå tekniska universitet,Industriell Ekonomi(Swepub:ltu)andersn (author)
Nilsson, KentLuleå tekniska universitet,Industriell Ekonomi(Swepub:ltu)kentn (author)
Luleå tekniska universitetIndustriell Ekonomi (creator_code:org_t)

In:The Nordic Journal of Business: Association of Business Schools Finland68:1, s. 5-332342-90032342-9011

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SOCIAL SCIENCES: SOCIAL SCIENCES; and Economics and Bu ...; and Business Adminis ...

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