外部组织环境及其对战略管理会计实务的影响:一项实证调查

IF 2.3 Q2 BUSINESS, FINANCE
Md. Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful Alam
{"title":"外部组织环境及其对战略管理会计实务的影响:一项实证调查","authors":"Md. Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful Alam","doi":"10.1108/ara-02-2023-0041","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>The 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.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The 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.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This 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.</p><!--/ Abstract__block -->","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":null,"pages":null},"PeriodicalIF":2.3000,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The external organizational environment and its impact on strategic management accounting practices: an empirical investigation\",\"authors\":\"Md. Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful Alam\",\"doi\":\"10.1108/ara-02-2023-0041\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>The 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.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>The 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.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>This 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.</p><!--/ Abstract__block -->\",\"PeriodicalId\":8562,\"journal\":{\"name\":\"Asian Review of Accounting\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.3000,\"publicationDate\":\"2023-11-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Asian Review of Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/ara-02-2023-0041\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asian Review of Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/ara-02-2023-0041","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

本研究旨在探讨组织外部环境因素对新兴经济体战略管理会计(SMA)使用的影响。设计/方法/方法本研究通过问卷调查收集了在达卡证券交易所(孟加拉国)上市的79家公共有限公司的数据。采用多元回归分析检验感知环境不确定性和竞争强度等外部环境变量对SMA使用的影响。研究发现,环境不确定性(外部环境因素的波动)和竞争强度(少数公司主导)对SMA使用有显著的积极影响。然而,这种影响的方向和程度在SMA实践的特定群体中差异很大,例如成本核算、竞争对手核算、客户核算以及计划和绩效测量技术。原创性/价值本研究显示了在基于经验的SMA研究中,环境不确定性(即不可预测性、波动性、模糊性、信息缺乏和决策结果的不确定性)和竞争强度(即压力和支配)的几个方面的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The external organizational environment and its impact on strategic management accounting practices: an empirical investigation

Purpose

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

Design/methodology/approach

The 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.

Findings

The 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/value

This 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.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Asian Review of Accounting
Asian Review of Accounting BUSINESS, FINANCE-
CiteScore
3.20
自引率
25.00%
发文量
32
期刊介绍: Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信