Management accounting systems and organizational configuration: A life-cycle perspective

Ken Moores, Susana Yuen

Research output: Contribution to journalArticleResearchpeer-review

179 Citations (Scopus)

Abstract

This study adopts a configurational approach that captures possible variables (strategy, structure, leadership and decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life-cycle perspective. Using Miller and Friesen's life-cycle model (Miller, D., & Friesen, P. H. (1983). Successful and unsuccessful phases of the corporate life cycle, Organization Studies, 339-356; Miller, D., & Friesen, P. H. (1984). A longitudinal study of the corporate life cycle, Management Science, 1161-1183), a set of hypotheses were tested with data from mail survey and field studies of firms in the clothing and footwear industry. Results indicated that MAS formality changed to complement organizational characteristics across life-cycle stages. In uncovering how and why MAS formality changed during organizational development, our results indicate that it is growth firms that pay particular attention to increasing the formality of their MAS. Furthermore, between stages, it is the selection of management accounting tools that dominates the presentation of information in explaining the different MAS life-cycle stage designs. While based on cross-sectional data, the homogeneity of organizational configurations at each life-cycle stage does suggest that these results imply a longitudinal development of MAS.

Original languageEnglish
Pages (from-to)351-389
Number of pages39
JournalAccounting, Organizations and Society
Volume26
Issue number4-5
DOIs
Publication statusPublished - May 2001

Fingerprint

Life Cycle Stages
life cycle
management
Clothing
firm
Postal Service
organizational development
Organizational configurations
Management accounting systems
Life cycle
mail survey
clothing
field of study
Longitudinal Studies
Decision Making
Industry
longitudinal study
Organizations
leadership
decision making

Cite this

@article{e243eb8f02ca46e3a37755e9092419be,
title = "Management accounting systems and organizational configuration: A life-cycle perspective",
abstract = "This study adopts a configurational approach that captures possible variables (strategy, structure, leadership and decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life-cycle perspective. Using Miller and Friesen's life-cycle model (Miller, D., & Friesen, P. H. (1983). Successful and unsuccessful phases of the corporate life cycle, Organization Studies, 339-356; Miller, D., & Friesen, P. H. (1984). A longitudinal study of the corporate life cycle, Management Science, 1161-1183), a set of hypotheses were tested with data from mail survey and field studies of firms in the clothing and footwear industry. Results indicated that MAS formality changed to complement organizational characteristics across life-cycle stages. In uncovering how and why MAS formality changed during organizational development, our results indicate that it is growth firms that pay particular attention to increasing the formality of their MAS. Furthermore, between stages, it is the selection of management accounting tools that dominates the presentation of information in explaining the different MAS life-cycle stage designs. While based on cross-sectional data, the homogeneity of organizational configurations at each life-cycle stage does suggest that these results imply a longitudinal development of MAS.",
author = "Ken Moores and Susana Yuen",
year = "2001",
month = "5",
doi = "10.1016/S0361-3682(00)00040-4",
language = "English",
volume = "26",
pages = "351--389",
journal = "Accounting, Organizations and Society",
issn = "0361-3682",
publisher = "Elsevier",
number = "4-5",

}

Management accounting systems and organizational configuration : A life-cycle perspective. / Moores, Ken; Yuen, Susana.

In: Accounting, Organizations and Society, Vol. 26, No. 4-5, 05.2001, p. 351-389.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - Management accounting systems and organizational configuration

T2 - A life-cycle perspective

AU - Moores, Ken

AU - Yuen, Susana

PY - 2001/5

Y1 - 2001/5

N2 - This study adopts a configurational approach that captures possible variables (strategy, structure, leadership and decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life-cycle perspective. Using Miller and Friesen's life-cycle model (Miller, D., & Friesen, P. H. (1983). Successful and unsuccessful phases of the corporate life cycle, Organization Studies, 339-356; Miller, D., & Friesen, P. H. (1984). A longitudinal study of the corporate life cycle, Management Science, 1161-1183), a set of hypotheses were tested with data from mail survey and field studies of firms in the clothing and footwear industry. Results indicated that MAS formality changed to complement organizational characteristics across life-cycle stages. In uncovering how and why MAS formality changed during organizational development, our results indicate that it is growth firms that pay particular attention to increasing the formality of their MAS. Furthermore, between stages, it is the selection of management accounting tools that dominates the presentation of information in explaining the different MAS life-cycle stage designs. While based on cross-sectional data, the homogeneity of organizational configurations at each life-cycle stage does suggest that these results imply a longitudinal development of MAS.

AB - This study adopts a configurational approach that captures possible variables (strategy, structure, leadership and decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life-cycle perspective. Using Miller and Friesen's life-cycle model (Miller, D., & Friesen, P. H. (1983). Successful and unsuccessful phases of the corporate life cycle, Organization Studies, 339-356; Miller, D., & Friesen, P. H. (1984). A longitudinal study of the corporate life cycle, Management Science, 1161-1183), a set of hypotheses were tested with data from mail survey and field studies of firms in the clothing and footwear industry. Results indicated that MAS formality changed to complement organizational characteristics across life-cycle stages. In uncovering how and why MAS formality changed during organizational development, our results indicate that it is growth firms that pay particular attention to increasing the formality of their MAS. Furthermore, between stages, it is the selection of management accounting tools that dominates the presentation of information in explaining the different MAS life-cycle stage designs. While based on cross-sectional data, the homogeneity of organizational configurations at each life-cycle stage does suggest that these results imply a longitudinal development of MAS.

UR - http://www.scopus.com/inward/record.url?scp=0035343476&partnerID=8YFLogxK

U2 - 10.1016/S0361-3682(00)00040-4

DO - 10.1016/S0361-3682(00)00040-4

M3 - Article

VL - 26

SP - 351

EP - 389

JO - Accounting, Organizations and Society

JF - Accounting, Organizations and Society

SN - 0361-3682

IS - 4-5

ER -