Indicators for Adopting Management Accounting Innovations in Times of Economic Crisis
Subject Areas : Business StrategySomayeh Naeemi 1 , Hassan Yazdifar 2 , Hossein Shafiei 3
1 - Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
2 - Head of Accounting, Finance and Economics Department at Bournemouth University, UK
3 - Department of Accounting, Sirjan Branch, Islamic Azad University, Sirjan, Iran
Keywords:
Abstract :
Asgharpour, Maryam, Kaykhosravi, Kikavous, Valizadeh Oghani, Akbar, (2019), Evaluation of Management Accounting Innovations in Times of Economic Crisis and Its Consequences on Value Creation of Manufacturing Companies Listed on Tehran Stock Exchange, Third National Conference on New Economic Studies , Management and Accounting in Iran, Tehran, Permanent Secretariat of the Conference.
Allahyari, Ali, Ramezani, Mohammad, (2011), A Study of Factors That Lead to Changes in Management Accounting (Case Study of Iranian Manufacturing Companies), Journal of Accounting and Financial Reporting, Volume 1, No. 1, pp. 189-176 .
Abdul Khalid, S. N. (2000). An institutionalist study of resistance to management accountingchange. (Unpublished PhD thesis), Manchester School of Accounting and Finance.
Abernethy, M. A., & Mundy, J. (2014). Uncertainty as a determinant of performance measurement and compensation systems: A review of the literature. In D. T. Otley, & K. K. Soin (Eds.), Management control and uncertainty (pp. 114–133). Basingstoke: Palgrave Macmillan.
Ali, U. (2010). Cost and Management Accounting Practices: A Survey of Manufacturing Companies. Eurasian Journal of Business and Economics, 3(6), 113-125.
Arnold, P. J. (2009). Global financial crisis: The challenge to accounting research. Accounting, Organizations and Society, 34, 803–809.
Ax, C., Bjørnenak, T., (2007). Management accounting innovations: origins and diffusion. In: Hopper, T., Northcott, D., Scapens, R.W. (Eds.), Issues in Management Accounting. third ed. Pearson, London, 357–375.
Ax, C. & Greve, J. (2017). Adoption of management accounting innovations: Organizational culture compatibility and perceived outcomes, Management Accounting Research, 34, 59-74.
Brown, D. A., Booth, P., & Giacobbe, F. (2004). Technological and organizational influences on the adoption of activity‐based costing in Australia. Accounting & Finance, 44(3), 329-356.
Caron-Fasan, M.L, Lesca, N., Perea, C. & Beyrouthy, S. (2020). Adoption of enterprise social networking: Revisiting the IT innovation adoption model of Hameed et al, Journal of Engineering and Technology Management, 56.
Cheng , C.H. & Lin , Y. (2002). Evaluating the best mail battle tank using fuzzy decision theory with linguistic criteria evaluation, European Journal of Operational Research, 142, 147.
Chenhall, R., & Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society, 47, 1–13.
Creswell, (1998). Qualitative Inquiry and Research Design: Choosing Among Five Traditions. Sage, Thousand Oaks, CA.
Drury, C. (2012). Management and cost accounting (8th ed). Andover: Cengage Learning.
Drury, C., Braund, S., Osborne, P., & Tayles, M. (1993). A survey of management accountingpractices in UK manufacturing companies: Chartered Association of Certified Accountants
Firth, M. (1996). The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures. Accounting,Organizations and Society, 21(7), 629-654.
Glasser, B. (1992). Emergence is forcing: Basics of grounded theory analysis, CA: Sociology Dress.
He, Y. & Shi, D. (2009). Study on Grounded Theory in Social Surveys, 5, 46-48.
Hopwood, A. G. (2009). The economic crisis and accounting: Implications for the research community. Accounting. Organizations and Society, 34(6–7), 797–802.
Innes, J., & Mitchell, F. (1990). The process of change in management accounting: some field study evidence. Management Accounting Research, 1(1), 3-19.
Johnson and Kaplan (1987). Relevance Lost: TheRise and Fall of Management Accountin. Boston:Harvard Business School Press
James, E. H., Wooten, L. P., & Dushek, K. (2011). Crisis management: Informing a new leadership research agenda. The Academy of Management Annals, 5(1), 455–493.
Jansen. E.P. (2011). The effect of leadership style on the information receivers’ reaction to management accounting change. Management accounting research. 22, 105-124.
Jinseok S. Chun, Yuhyung Shin, Jin Nam Choi and Min Soo Kim. (2013). "How Does Corporate Ethics Contribute to Firm Financial Performance? The Mediating Role of Collective Organizational Commitment and Organizational Citizenship Behavior" Journal of Management, 23(8).
Kowsari, Fateme., & Darush, Amin(2017). Investigating the Impact of Organizational Culture on Innovation with Regard to the Mediating Role of Knowledge Sharing , Journal of System Management , 3(4) , 29-44.
Kaplan, R. S. (1984). The Evolution of Management Accounting. The Accounting Review, 59(3), pp. 390-418
Kelly, M., & Pratt, M. (1994). Management accounting texts in New Zealand: the need for a paradigm shift. Accounting education, 3(4), 313-329.
Mangena, M., Tauringa, V., & Chamisa, E. (2012). Corporate boards, ownership structure and firm performance in an environment of severe political and economic crisis. British Journal of Management, 23, 23–41.
Markey, K., Tilki, M. & Taylor, G. (2020). Practicalities in doctorate research of using grounded theory methodology in understanding nurses’ behaviours when caring for culturally diverse patients, Nurse Education in Practice, 44.
Navaie,Hamidreza ., & Haghighat Monfared ,Jalal.(2015). The Effect of Application of Information Technology on Organizational Agility Using the Fuzzy Method (Case Study of the Informatics Services Corporation), Journal of System Management .1(4), 99-116.
Nakhaei, K., Yazdifar , H.& Fghani, M.(2019). The Impact of Propagating Management AccountingInnovations on Organizational Culture.Internatonal Journal of Finance and Managerial Accounting , 4(13),pp 1-9
Nuraddeen Abubakar Nuhu Kevin Baird Appuhami Bala Appuhamilage , (2017). The adoption and success of contemporary management accounting practices in the public sector. Asian Review of Accounting, 25(1). 106 – 126.
Pavalatos, O., Kostakis H. (2015) “Management accounting practices before and during economic crisis: Evidence from Greece” Advances in Accounting, Volume 31, Issue 1, June 2015, Pages 150–164.
Pearson, C. M., & Clair, J. A. (1998). Reframing crisis management. Academy of Management Review, 23(1), 59–76.
Shayegh, Amirhossein, Khaghani, Mohammad Vahid, (2019), The Impact of Management Accounting Innovations in Times of Economic Crisis, National Conference on Futurology, Management and Sustainable Development, Tehran, Permanent Secretariat of the Conference.
Strauss, A. & Corbin, J. (1994). Grounded theory methodology: an overview, in Denzin, N. and Lincoln, Y. (Eds), Handbook of Qualitative research, N.P: Sage publications.
Sun, X. (2011). Grounded theory: theory-development in in-depth interview research. J. Xi'an Jiaot. Univ. 31(6), 87-92.
Van der Stede, W. A. (2011). Management accounting research in the wake of the crisis: Some reflections. European Accounting Review, 20(4), 605–623.
Waweru, N. M. (2010). The origin and evolution of management accounting: a review of the theoretical framework. Problems and perspectives in management, 8(3), 165- 182.
Waymire, G., & Basu, S. (2011). Economic crisis and accounting evolution. Accounting and Business Research, 41(3), 207–232.
Wu, J. (2003). The adoption of western management accounting practices in China and theinfluences of foreign partnered joint ventures. (Unpublished PhD thesis), University of Huddersfield. UK.
Wu, J., Boateng, A., & Drury, C. (2007). An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs. The International Journal of Accounting, 42(2), 171-185.
Zawawi, N. H. M., & Hoque, Z. (2010). Research in management accounting innovations: An overview of its recent development. Qualitative Research in Accounting and Management, 7(4), 505–568.
Zhang, J. Ma, D. (2009). Application of Grounded Theory Method in Management, 2, 115-117.
