Management accounting systems change and departmental performance: the influence of managerial information and task uncertainty

2002 ◽  
Vol 13 (4) ◽  
pp. 419-445 ◽  
Author(s):  
John J. Williams ◽  
Alfred E. Seaman
Keyword(s):  
Management Accounting ◽  
Systems Change ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Task Uncertainty ◽  
And Task

Uncovering Governance And Mindfulness Patterns For Improved Performance: The Role Of Management Accounting Systems Change

2012 ◽  
Vol 28 (2) ◽  
pp. 193 ◽  
Author(s):  
Alfred E. Seaman ◽  
John J. Williams
Keyword(s):  
Corporate Governance ◽  
Management Accounting ◽  
Systems Change ◽  
Future Research ◽  
Moderating Effects ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Significant Relationships ◽  
Improved Performance ◽  
The Impact

This study extends the model developed in Williams and Seamans [Williams, J. J. and Seaman, A. E. (2010). Corporate Governance and Mindfulness: The Impact of Management Accounting Systems Change, The Journal of Applied Business Research, Vol. 26, No. 5, pp. 1-17] exploratory paper examining the moderating effects of management accounting systems (MAS) change on the corporate governance/mindfulness relationship for a Canadian sample of 124 top-level accounting professionals. Canonical correlation analysis was applied to the linkage of multiple cognitive processes of mindfulness (Weick and Sutcliffe, 2001; 2007) and the governance dimensions of performance and conformance specified by the International Federation of Accountants (2009), underpinned by the moderating effects of five different components of MAS change, which yielded 13 significant relationships. The latter were subsequently analyzed for important gestalts (i.e., patterns) in the overall relationship, and assessed within the context of aligning professional accounting practices involving systems changes to the IFAC (2009) governance framework. These findings appear to have implications for improved governance structures in practice as well as offering a rich foundation for future research.

scholarly journals Corporate Governance And Mindfulness: The Impact Of Management Accounting Systems Change

2010 ◽  
Vol 26 (5) ◽  
Author(s):  
John J. Williams ◽  
Alfred E. Seaman
Keyword(s):  
Management Accounting ◽  
High Reliability ◽  
Explanatory Power ◽  
Systems Change ◽  
Governance Structure ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Performance Dimensions ◽  
The Impact ◽  
Performance Dimension

<p class="MsoNormal" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; color: black; font-size: 10pt; mso-themecolor: text1;" lang="EN-SG">The International Federation of Accountants (2009) argues that a governance structure should go beyond conformance with regulations and equally support a performance dimension that can lead to better outcomes.<span style="mso-spacerun: yes;">&nbsp; </span>This paper explores the relationship between these two governance dimensions and the capacity for mindfulness, utilizing organizational theory that describes high reliability organizations.<span style="mso-spacerun: yes;">&nbsp; </span>Survey data was obtained from top-level accounting professionals in a sample of 124 Canadian firms.<span style="mso-spacerun: yes;">&nbsp; </span>Regression results support the hypothesis that both the conformance and performance dimensions of governance are significant determinants of the capacity for mindfulness.<span style="mso-spacerun: yes;">&nbsp; </span>Additional analysis shows that the explanatory power of this relationship persists when management accounting systems change is low but it is significantly greater under conditions of high management accounting systems change. <span style="mso-spacerun: yes;">&nbsp;</span>The latter finding is notable in that the most important determinants of the capacity for mindfulness emerge from the performance dimension and not the conformance dimension, which has implications for achieving a balanced governance structure. <strong style="mso-bidi-font-weight: normal;"></strong></span></p>

scholarly journals Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

2020 ◽  
Vol 12 (5) ◽  
pp. 2132
Author(s):  
Andrés F. Ugalde Vásquez ◽  
David Naranjo-Gil
Keyword(s):  
Firm Performance ◽  
Knowledge Acquisition ◽  
Management Accounting ◽  
Top Management Teams ◽  
Management Teams ◽  
Mediating Effect ◽  
Top Management ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Acquisition Processes

Organizations are increasingly aware of the importance of managing the acquisition processes of new and sustainable knowledge, which allows them to increase performance. These knowledge-acquisition processes require top management teams to focus on the external environment to search for sustainable opportunities and initiatives. This spurs top teams to make strategic decisions that require more comprehensive managerial information, which is provided by management accounting systems. Our research analyzes how top management team composition facilitates the acquisition of new knowledge. Our management accounting paper also analyzes the mediating effect of the interactive use of management accounting systems (MASs) and their impact on sustainable firm performance. A survey was conducted among the main manufacturer firms in the Republic of Ecuador. Results were analyzed by using the partial least squares methodology, and they showed a positive effect for the interactive use of management accounting systems on sustainable knowledge-acquisition processes. Results also showed that knowledge acquisition increased firm performance through an interactive use of MASs.

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