The perceived suitability of management accounting
information: a contingency based investigation
Author:
Ewelina ZARZYCKA, Justyna DOBROSZEK, Cristina CIRCA,
Alina ALMĂŞAN
JEL:
M10, M49
DOI:
10.20869/AUDITF/2017/147/395
Keywords:
Managers’ perception, management
accounting, contingency factors, correlations
Abstract:
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.
Abstract(282KB)
Article(761KB)