TY - JOUR
T1 - The deployment of contemporary management accounting practices in Canadian firms
T2 - a contingency approach
AU - Pollanen, Raili M.
AU - Abdel-Maksoud, Ahmed B.
PY - 2010
Y1 - 2010
N2 - Effective management accounting systems can provide critical tools and techniques for managing contemporary companies, particularly in competitive global environments. Using a survey of Canadian manufacturing companies, this study investigates the deployment of contemporary management accounting practices (CMAPs), as well as several contingent factors associated with their deployment, namely: industry size and sector, geographic region, and managers’ expertise and skills. The findings suggest that CMAPs play important, but still evolving, roles in Canadian manufacturing companies. In addition, the regions and the industries in which the companies operate, along with managerial expertise and skills in some cases, appear to be significantly associated with the deployment of CMAPs. In particular, the Central and Western regions exhibit significant associations with the deployment of several CMAPs.
AB - Effective management accounting systems can provide critical tools and techniques for managing contemporary companies, particularly in competitive global environments. Using a survey of Canadian manufacturing companies, this study investigates the deployment of contemporary management accounting practices (CMAPs), as well as several contingent factors associated with their deployment, namely: industry size and sector, geographic region, and managers’ expertise and skills. The findings suggest that CMAPs play important, but still evolving, roles in Canadian manufacturing companies. In addition, the regions and the industries in which the companies operate, along with managerial expertise and skills in some cases, appear to be significantly associated with the deployment of CMAPs. In particular, the Central and Western regions exhibit significant associations with the deployment of several CMAPs.
KW - CMAP
KW - Canada
KW - contemporary management accounting practices
KW - contingency theory
KW - geographical regions
KW - industry types
KW - manufacturing firms
UR - http://www.scopus.com/inward/record.url?scp=84898291437&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84898291437&partnerID=8YFLogxK
U2 - 10.1504/IJMFA.2010.033287
DO - 10.1504/IJMFA.2010.033287
M3 - Article
AN - SCOPUS:84898291437
SN - 1753-6715
VL - 2
SP - 134
EP - 152
JO - International Journal of Managerial and Financial Accounting
JF - International Journal of Managerial and Financial Accounting
IS - 2
ER -