Enablers of sense-making and responding and their impact on the effectiveness of management accounting practices

Yigitbasioglu, Ogan (2015) Enablers of sense-making and responding and their impact on the effectiveness of management accounting practices. In 38th European Accounting Association Congress, 28 - 30 April 2015, Glasgow, UK. (Unpublished)


Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine the factors that enable management accounting adaptability and effectiveness. This study identifies three factors that drive management accounting adaptability through their support of sense-making and responding. Specifically, it is examined how top management team knowledge, team-based structures, and information system flexibility affect management accounting adaptability. The hypotheses are tested using data collected from an online survey of Australian and New Zealand companies. The results support the proposed relationships. Also a positive association between management accounting adaptability and management accounting effectiveness was found. This empirical study contributes to the literature on management accounting change by determining a number of drivers that improve upon the agility of organizational management accounting practices.

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ID Code: 83844
Item Type: Conference Paper
Refereed: Yes
Additional URLs:
Keywords: adaptability, agility, change, innovation, management accounting
Subjects: Australian and New Zealand Standard Research Classification > INFORMATION AND COMPUTING SCIENCES (080000) > INFORMATION SYSTEMS (080600) > Information Systems Management (080609)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Management Accounting (150105)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2015 The Author
Deposited On: 07 May 2015 23:35
Last Modified: 07 May 2015 23:35

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