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Management accounting knowledge, limited managerial discretion and the use of management accounting: evidence from Japanese public hospitals

Management accounting knowledge, limited managerial discretion and the use of management... This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management accounting.Design/methodology/approachBased on the data obtained from public hospitals in Japan, this study tests whether top managers with more management accounting knowledge use management accounting more. Additionally, the study verifies whether lower managerial discretion leads to the use of less management accounting and conducts hierarchical multiple regression analysis.FindingsThe results show that the higher management accounting knowledge is, the more likely management accounting is to be used. By contrast, the more limited management discretion is, the less likely management accounting is to be used.Originality/valueThe author's management accounting research based on the upper echelon theory has shown that characteristics such as the education and experience of top managers affect the use of management accounting systems. However, the impact of management accounting knowledge and managerial discretion, which is one of the important characteristics of top managers, on management accounting has rarely been studied. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

Management accounting knowledge, limited managerial discretion and the use of management accounting: evidence from Japanese public hospitals

Shirinashihama, Yoshitaka
Asian Review of Accounting , Volume 30 (3): 14 – Jul 5, 2022
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References (45)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1321-7348
DOI
10.1108/ara-11-2021-0218
Publisher site
See Article on Publisher Site

Abstract

This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management accounting.Design/methodology/approachBased on the data obtained from public hospitals in Japan, this study tests whether top managers with more management accounting knowledge use management accounting more. Additionally, the study verifies whether lower managerial discretion leads to the use of less management accounting and conducts hierarchical multiple regression analysis.FindingsThe results show that the higher management accounting knowledge is, the more likely management accounting is to be used. By contrast, the more limited management discretion is, the less likely management accounting is to be used.Originality/valueThe author's management accounting research based on the upper echelon theory has shown that characteristics such as the education and experience of top managers affect the use of management accounting systems. However, the impact of management accounting knowledge and managerial discretion, which is one of the important characteristics of top managers, on management accounting has rarely been studied.

Journal

Asian Review of Accounting – Emerald Publishing

Published: Jul 5, 2022

Keywords: Management accounting systems; Management accounting knowledge; Managerial discretion; Upper echelon theory; Public hospitals

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