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Intranet use in Hong Kong public hospitals
Chun Cheong Fong, Steve; Quaddus, Mohammed - In: International Journal of Accounting & Information Management 18 (2010) 2, pp. 156-181
management accounting in public hospitals. Design/methodology/approach – To test the research hypotheses, data were collected … from Hong Kong public hospitals using a questionnaire survey. The research attempts to identify how the interactions of … in hospitals in terms of information quality of management accounting systems (MASIQ). Findings – The results show that …
Persistent link: https://www.econbiz.de/10014759148
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Professional accounting media: accountants handing over control to the system
Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne; … - In: Qualitative Research in Accounting & Management 7 (2010) August, pp. 395-414
Purpose – The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management...
Persistent link: https://www.econbiz.de/10009319447
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The effectiveness of management accounting systems: Evidence from functional managers in a developing country
Soobaroyen, Teerooven; Poorundersing, Bhagtaraj - In: Managerial Auditing Journal 23 (2008) January, pp. 187-219
Purpose – This study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius). Design/methodology/approach – Based on the MAS dimensions defined by Chenhall and Morris, a...
Persistent link: https://www.econbiz.de/10009367123
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Extent and scope of diffusion and adoption of process innovations in management accounting systems
Sisaye, Seleshi; Birnberg, Jacob - In: International Journal of Accounting & Information Management 18 (2010) 2, pp. 118-139
Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in...
Persistent link: https://www.econbiz.de/10014759146
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A field study of user versus provider perceptions of management accounting system services
Fleischman, Gary; Walker, Kenton; Johnson, Eric - In: International Journal of Accounting & Information Management 18 (2010) 3, pp. 252-285
Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative...
Persistent link: https://www.econbiz.de/10014759153
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Extent and scope of diffusion and adoption of process innovations in management accounting systems
Sisaye, Seleshi; Birnberg, Jacob - In: International Journal of Accounting and Information … 18 (2010) June, pp. 118-139
Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in...
Persistent link: https://www.econbiz.de/10008511318
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Management accounting systems and organisational culture: Interpreting their linkages and processes of change
Busco, Cristiano; Scapens, Robert W. - In: Qualitative Research in Accounting & Management 8 (2011) November, pp. 320-357
Purpose – The purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning and transformation. By studying the interaction between the accounting (and finance) function and the...
Persistent link: https://www.econbiz.de/10010595585
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A field study of user versus provider perceptions of management accounting system services
Fleischman, Gary; Walker, Kenton; Johnson, Eric - In: International Journal of Accounting and Information … 18 (2010) September, pp. 252-285
Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative...
Persistent link: https://www.econbiz.de/10008691145
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Organizational culture and performance: the role of management accounting system
Agbejule, Adebayo - In: Journal of Applied Accounting Research 12 (2011) 1, pp. 74-89
Purpose – This study aims to examine the combined effect of the interactive and diagnostic management accounting system (MAS) use and organizational culture on performance. Using the contingency perspective, this study suggests that the performance is enhanced by the interaction of...
Persistent link: https://www.econbiz.de/10014837792
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The new manufacturing‐accounting interface
Plenert, Gerhard - In: Industrial Management & Data Systems 99 (1999) 1, pp. 25-32
Manufacturing and the manufacturing process have changed dramatically over the last ten years. The measurement and data collection systems stemming from the accounting, finance, and data processing organizations have not only resisted this change, but also, in some cases, have prevented...
Persistent link: https://www.econbiz.de/10014824780