The perceived suitability of management accounting information: a contingency based investigation
The current paper aims at testing the existence and the strength of the relationship between selected variables and the managers’ assessment of the information provided by the management accounting system (MAS), based on a contingency approach. In order to achieve the objective of the paper, we empl...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2017-08-01
|
| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9542.pdf
|
| _version_ | 1819059467222777856 |
|---|---|
| author | Ewelina ZARZYCKA Justyna DOBROSZEK Cristina CIRCA Alina ALMASAN |
| author_facet | Ewelina ZARZYCKA Justyna DOBROSZEK Cristina CIRCA Alina ALMASAN |
| author_sort | Ewelina ZARZYCKA |
| collection | DOAJ |
| description | The current paper aims at testing the existence and the
strength of the relationship between selected variables
and the managers’ assessment of the information
provided by the management accounting system (MAS),
based on a contingency approach. In order to achieve
the objective of the paper, we employed the correlation
analysis with the purpose of investigating the strength of
the relationship between the assessments made by
managers with respect to the suitability of the
management accounting information and certain
variables (the company profile, the manager profile and
the operations of the management accounting
department). In this context, we used the data collected
from randomly selected managers active in companies
located in two Central and Eastern European countries,
i.e. Poland and Romania. We found moderate
relationships to the assessed suitability of the MAS
information only for two of the three variables: the
manager profile – mainly with respect to the managed
department, and the operations of the management
accounting department – mainly with respect to the
frequency of the meetings between the manager and the
management accountant. |
| first_indexed | 2024-12-21T14:11:33Z |
| format | Article |
| id | doaj.art-a0a73e4808bc4f0683ae1165407432f7 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-21T14:11:33Z |
| publishDate | 2017-08-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-a0a73e4808bc4f0683ae1165407432f72022-12-21T19:01:01ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012017-08-011514739541710.20869/AUDITF/2017/147/3959542The perceived suitability of management accounting information: a contingency based investigationEwelina ZARZYCKA0Justyna DOBROSZEK1Cristina CIRCA2Alina ALMASAN3 University of Lodz, Poland University of Lodz, Poland West University of Timisoara, Romania West University of Timisoara, Romania The current paper aims at testing the existence and the strength of the relationship between selected variables and the managers’ assessment of the information provided by the management accounting system (MAS), based on a contingency approach. In order to achieve the objective of the paper, we employed the correlation analysis with the purpose of investigating the strength of the relationship between the assessments made by managers with respect to the suitability of the management accounting information and certain variables (the company profile, the manager profile and the operations of the management accounting department). In this context, we used the data collected from randomly selected managers active in companies located in two Central and Eastern European countries, i.e. Poland and Romania. We found moderate relationships to the assessed suitability of the MAS information only for two of the three variables: the manager profile – mainly with respect to the managed department, and the operations of the management accounting department – mainly with respect to the frequency of the meetings between the manager and the management accountant. http://revista.cafr.ro/temp/Article_9542.pdf Managers’ perceptionmanagement accountingcontingency factorscorrelations |
| spellingShingle | Ewelina ZARZYCKA Justyna DOBROSZEK Cristina CIRCA Alina ALMASAN The perceived suitability of management accounting information: a contingency based investigation Audit Financiar Managers’ perception management accounting contingency factors correlations |
| title | The perceived suitability of management accounting information: a contingency based investigation |
| title_full | The perceived suitability of management accounting information: a contingency based investigation |
| title_fullStr | The perceived suitability of management accounting information: a contingency based investigation |
| title_full_unstemmed | The perceived suitability of management accounting information: a contingency based investigation |
| title_short | The perceived suitability of management accounting information: a contingency based investigation |
| title_sort | perceived suitability of management accounting information a contingency based investigation |
| topic | Managers’ perception management accounting contingency factors correlations |
| url |
http://revista.cafr.ro/temp/Article_9542.pdf
|
| work_keys_str_mv | AT ewelinazarzycka theperceivedsuitabilityofmanagementaccountinginformationacontingencybasedinvestigation AT justynadobroszek theperceivedsuitabilityofmanagementaccountinginformationacontingencybasedinvestigation AT cristinacirca theperceivedsuitabilityofmanagementaccountinginformationacontingencybasedinvestigation AT alinaalmasan theperceivedsuitabilityofmanagementaccountinginformationacontingencybasedinvestigation AT ewelinazarzycka perceivedsuitabilityofmanagementaccountinginformationacontingencybasedinvestigation AT justynadobroszek perceivedsuitabilityofmanagementaccountinginformationacontingencybasedinvestigation AT cristinacirca perceivedsuitabilityofmanagementaccountinginformationacontingencybasedinvestigation AT alinaalmasan perceivedsuitabilityofmanagementaccountinginformationacontingencybasedinvestigation |