Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/the-external-organizational-environment-and-its-impact-on-strategic-uXUHDiAwDn
References (78)
-
A. Alamri (2018)
Association between strategic management accounting facets and organizational performanceBaltic Journal of Management
-
Shahzad Uddin, T. Hopper (2001)
A Bangladesh soap opera: privatisation, accounting, and regimes of control in a less developed countryAccounting Organizations and Society, 26
-
J.K. Shank, V. Govindarajan (1993)
Strategic Cost Management: The New Tool for Competitive Advantage
-
C. Oliver (1991)
STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSESAcademy of Management Review, 16
-
K. Langfield-Smith (2008)
Strategic management accounting: how far have we come in 25 years?Accounting, Auditing & Accountability Journal, 21
-
P. Khandwalla (1972)
The Effect of Different Types of Competition on the Use of Management ControlsJournal of Accounting Research, 10
-
J. Williams, Alfred Seaman (2001)
Predicting change in management accounting systems: national culture and industry effectsAccounting Organizations and Society, 26
-
Thu Nguyen, D. Nguyen, Tuan Nguyen, Cong Nguyen (2023)
Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprisesCogent Business & Management, 10
-
(1986)
The impact of structure, environment and interdependencies on the perceived usefulness of management accounting systems -
R. Roslender, S. Hart (2010)
Strategic Management Accounting: Lots in a Name? -
M. Rashid (2020)
Presence of professional accountant in the top management team and financial reporting qualityJournal of Accounting & Organizational Change, 16
-
M. Saunders, P. Lewis, A. Thornhil (2003)
Research Methods for Business Student
-
J. Waterhouse, P. Tiessen (1978)
A contingency framework for management accounting systems researchAccounting Organizations and Society, 3
-
(2020b)
Market capitalization of listed domestic companies (% of GDP)-Bangladesh -
(2008)
World economic outlook -
P. Khandwalla (1977)
Design of Organizations
-
Peter. Brownell (1985)
Budgetary Systems And The Control Of Functionally Differentiated Organizational ActivitiesJournal of Accounting Research, 23
-
Mahmoud Dashtbayaz, Shaban Mohammadi, Ali Mohammadi (2014)
Strategic Management AccountingResearch Journal of Finance and Accounting, 5
-
Abolfazl Kalkhouran, B. Nedaei, S. Rasid (2017)
The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performanceJournal of Accounting & Organizational Change, 13
-
Simon Cadez, C. Guilding (2007)
Benchmarking the incidence of strategic management accounting in SloveniaJournal of Accounting & Organizational Change, 3
-
R. Duncan (1972)
Characteristics of Organizational Environments and Perceived Environmental Uncertainty.Administrative Science Quarterly, 17
-
D. Otley (1980)
The contingency theory of management accounting: Achievement and prognosisAccounting Organizations and Society, 5
-
R.H. Myers (1990)
Classical and Modern Regression with Applications
-
H. Yazdifar, M. Tsamenyi (2005)
Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizationsJournal of Accounting & Organizational Change, 1
-
L. Coser, C. Kadushin, W.W. Powell (1982)
Books: the Culture and Commerce of Publishing
-
N. Waweru, Z. Hoque, E. Uliana (2004)
Management accounting change in South AfricaAccounting, Auditing & Accountability Journal, 17
-
Shahzad Uddin (2007)
SCHOOL OF ACCOUNTING, FINANCE AND MANAGEMENT Rationalities, Domination and Accounting Control: A Case Study from a Traditional Society -
W. Greene (2008)
Econometric Analysis
-
(2018)
Bangladesh secures UN 'developing country' status -
M. Abdel-Kader, Robert. Luther (2008)
The Impact of Firm Characteristics on Management Accounting Practices: A UK-Based Empirical AnalysisBritish Accounting Review, 40
-
Ahlay R. (2014)
BUSINESS STRATEGY, INTENSITY OF COMPETITION, STRATEGIC ROLE OF ACCOUNTANTS, STRATEGIC MANAGEMENT ACCOUNTING AND FIRM PERFORMANCE -
Franco Cescon, A. Costantini, L. Grassetti (2018)
Strategic choices and strategic management accounting in large manufacturing firmsJournal of Management and Governance
-
N. Nguyen, T. Nguyen, Thi Chu, Dinh Nguyen, T. Nguyen (2019)
Factors affecting the application of management accounting in small and medium enterprises in Hanoi, VietnamManagement Science Letters
-
Z. Hoque (2003)
Strategic Management Accounting: Concepts, Processes and Issues
-
M. Rashid, Mohobbot Ali, Dewan Hossain (2020)
Revisiting the relevance of strategic management accounting researchPSU Research Review
-
B. Nixon, John Burns (2012)
The paradox of strategic management accountingManagement Accounting Research, 23
-
C. Guilding, L. McManus (2002)
The incidence, perceived merit and antecedents of customer accounting: an exploratory noteAccounting Organizations and Society, 27
-
Chandana Alawattage, T. Hopper, D. Wickramasinghe (2007)
Introduction to management accounting in less developed countriesJournal of Accounting & Organizational Change, 3
-
Odysseas Pavlatos (2015)
An empirical investigation of strategic management accounting in hotelsInternational Journal of Contemporary Hospitality Management, 27
-
M. Turner, Sean Way, D. Hodari, Wiarda Witteman (2017)
Hotel property performance: the role of strategic management accountingInternational Journal of Hospitality Management, 63
-
R. Chenhall (2003)
Management control systems design within its organizational context: findings from contingency-based research and directions for the futureAccounting Organizations and Society, 28
-
B. Oyewo (2022)
Contextual factors moderating the impact of strategic management accounting on competitive advantageJournal of Applied Accounting Research
-
Rationalities, domination and accounting control: a case study from a traditional society
Critical Perspectives on Accounting, 20
-
B. Oyewo (2021)
Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accountingJournal of Applied Accounting Research, 22
-
F. Gul, Y. Chia (1994)
The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interactionAccounting Organizations and Society, 19
-
C. Tomkins, Chris Carr (1996)
Reflections on the papers in this issue and a commentary on the state of Strategic Management AccountingManagement Accounting Research, 7
-
(2012)
New-wave economies going for growth -
(1989)
Strategic cost management: new wine, or just new bottles -
V. Govindarajan (1984)
Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable☆Accounting Organizations and Society, 9
-
Lawrence Gordon, V. Narayanan (1984)
Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigationAccounting, Organizations and Society, 9(1)
-
W. Hadid, Mahmoud Al-Sayed (2021)
Management accountants and strategic management accounting: The role of organizational culture and information systemsManagement Accounting Research
-
J. Innes, Falconer Mitchell (1995)
A survey of activity-based costing in the U.K.'s largest companiesManagement Accounting Research, 6
-
C. Guilding, Karen Cravens, M. Tayles (2000)
An International Comparison of Strategic Management Accounting PracticesManagement Accounting Research, 11
-
L. Cinquini, A. Tenucci (2007)
Is the adoption of strategic management accounting techniques really “strategy-driven”? Evidence from a survey -
Simon Cadez, C. Guilding (2008)
An exploratory investigation of an integrated contingency model of strategic management accountingAccounting Organizations and Society, 33
-
D. Otley (1978)
BUDGET USE AND MANAGERIAL PERFORMANCEJournal of Accounting Research, 16
-
W. Ouchi (1979)
A Conceptual Framework for the Design of Organizational Control MechanismsManagement Science, 25
-
A. Leftesi (2008)
The Diffusion of Management Accounting Practices in Developing Countries: Evidence from Libya
-
R. Roslender, S. Hart (2003)
In search of strategic management accounting: Theoretical and field study perspectivesManagement Accounting Research, 14
-
Strategic management accounting
Management Accounting, 59
-
M. Lachmann, Thorsten Knauer, Rouven Trapp (2013)
Strategic management accounting practices in hospitals: Empirical evidence on their dissemination under competitive market environmentsJournal of Accounting & Organizational Change, 9
-
V. Chong, K. Chong (1997)
Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting SystemsAccounting and Business Research, 27
-
R. Chenhall, K. Langfield-Smith (1998)
Adoption and benefits of management accounting practices: an Australian studyManagement Accounting Research, 9
-
Lino Cinquini, Andrea Tenucci (2010)
Strategic Management Accounting and Business Strategy: A Loose Coupling?Journal of Accounting & Organizational Change, 6
-
M. Bromwich (1990)
THE CASE FOR STRATEGIC MANAGEMENT ACCOUNTING: THE ROLE OF ACCOUNTING INFORMATION..., 15
-
(2020a)
GDP growth (annual %) – Bangladesh -
T. Hopper, M. Tsamenyi, Shahzad Uddin, D. Wickramasinghe (2009)
Management accounting in less developed countries: what is known and needs knowingAccounting, Auditing & Accountability Journal, 22
-
(2019)
Sector wise company list -
D. Otley (2016)
The contingency theory of management accounting and control: 1980–2014Management Accounting Research, 31
-
Lokman Mia, B. Clarke (1999)
Market competition, management accounting systems and business unit performanceManagement Accounting Research, 10
-
Odysseas Pavlatos, Xara Kostakis (2018)
The impact of top management team characteristics and historical financial performance on strategic management accountingJournal of Accounting & Organizational Change
-
Teerachai Arunruangsirilert, S. Chonglerttham (2017)
Effect of corporate governance characteristics on strategic management accounting in ThailandAsian Review of Accounting, 25
-
Sandra Vera-Muñoz, F. Chan (2011)
Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientationFuel and Energy Abstracts
-
M. Rashid, Md. Ali, Dewan Hossain (2020)
Strategic management accounting practices: a literature review and opportunity for future research -
Z. Hoque, Manzurul Alam (1999)
TQM adoption, institutionalism and changes in management accounting systems: a case studyAccounting and Business Research, 29
-
N. Nuhu, K. Baird, Appuhami Appuhamilage (2017)
The adoption and success of contemporary management accounting practices in the public sectorAsian Review of Accounting, 25
-
C. Guilding (2000)
An empirical study of the application of stategic management accounting techniques -
Timur Pasch (2019)
Organizational lifecycle and strategic management accountingJournal of Accounting & Organizational Change
- Publisher
- Emerald Publishing
- Copyright
- © Emerald Publishing Limited
- ISSN
- 1321-7348
- DOI
- 10.1108/ara-02-2023-0041
- Publisher site
- See Article on Publisher Site
Abstract
This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.Design/methodology/approachThe study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.FindingsThe study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.Originality/valueThis study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.
Journal
Asian Review of Accounting – Emerald Publishing
Published: Sep 24, 2024
Keywords: Strategic management accounting; Perceived environmental uncertainty; Intensity of competition; Developing economy; Emerging economy; Bangladesh