Management accounting in companies adapting to structural change and volatility in transition economies: A South African study

By Robert. Luther, S. Longden. 2001

141 citations recorded by the source corpus.

South Africa has undergone fundamental political and structural changes over the last decade. These are affecting the operations of companies in South Africa both directly and indirectly through associated market volatility. This paper reports on research into management accounting techniques in South Africa and changes in those techniques. The methodology comprises interpretation of 139 responses to a postal questionnaire. Seventy-seven UK questionnaire responses provide a benchmark for comparison. Analysis of the data shows significant changes in the perceived benefits derived from management accounting techniques in South Africa over the period 1996-2002 and that these benefits differ from the UK equivalents. The analysis also shows that some of the factors causing management accounting change in South Africa are different from those at work in the UK. The research endorses prior findings relating to 'contingent factors' influencing management accounting but also identifies possible new factors such as changed stakeholder pressures. In addition it introduces a new debate about which specific management accounting techniques are particularly influenced by structure change and uncertainty.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/743a460cbb1f67102a8158612c9eff69f1f5abe8

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Zahirul Hoque
2. Barbara E. Weißenberger
3. Hendrik Angelkort
4. N. Waweru

In Management Information Systems

1. Zahirul Hoque
2. Barbara E. Weißenberger
3. Hendrik Angelkort
4. E. Uliana
5. N. Waweru
6. Ogan Yigitbasioglu
7. Ruzita Jusoh
8. Kaveh Asiaei

In Strategy and Management

1. Zahirul Hoque
2. Barbara E. Weißenberger
3. Hendrik Angelkort
4. N. Waweru
5. Ogan Yigitbasioglu
6. Ruzita Jusoh
7. Kaveh Asiaei
8. Nick Bontis

Citations in the corpus

• Integration of Financial and Management Accounting Systems: The Mediating Influence of a Consistent Financial Language on Controllership Effectiveness (2011, result): “, 2007), a closer look shows that our return rate is similar to studies with a comparable sample size (Luther and Longden, 2001; Bright et al., 1992).”
• Management accounting change in South Africa (2004, background): “Further, they provided support to prior research relating to contingent factors forcing organisations to change their management accounting systems (e.g. Hoque and Hopper, 1997; Luther and Longden, 2001).”