Ekonomisystems utformning inom produktionsavdelningar – en tvärsnittsstudie
2002 (Swedish)Doctoral thesis, comprehensive summary (Other academic)Alternative title
Management accounting system design in manufacturing departments – a survey study (English)
This thesis reports the results of a contingency study designed to examine whether differences in management accounting system (MAS) designs in manufacturing departments are systematically related to differences in departmental technology and organizational design. Empirical data was collected by means of a questionnaire survey addressed to 160 production managers. The response rate was 82.5%.
The study extends prior contingency style MAS research in four significant ways. First, the findings provide some support for the notion that organizations adapt their MAS design to the control requirements of the situation. Second, by adopting a more holistic approach than typically has been the case, this study adds to the scarce empirical evidence that look upon the MAS as a system with internal consistency among multiple structural characteristics. Third, contrary to most contingency research, the present study offers some empirical support of the since long time hypothesized existence of equifinality, i.e., several functionally equivalent management control systems designs in a particular context. Fourth, the current study adds to the very few studies that have included several possibly conflicting contingent factors. This is an important research task since the demands placed on MAS design by multiple contingencies may conflict, i.e., attempts to satisfy one demand may mean that other demands must go unsatisfied.
Place, publisher, year, edition, pages
Uppsala: Företagsekonomiska institutionen , 2002. , 231 p.
Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet, ISSN 1103-8454 ; 94
Research subject Business Studies
IdentifiersURN: urn:nbn:se:uu:diva-2137OAI: oai:DiVA.org:uu-2137DiVA: diva2:161769
2002-06-04, Hörsal 2, Ekonomikum, Kyrkogårdsgatan 10, Uppsala, 10:15
Hassel, Lars G, Professor