管理会计制度与经济可持续性:对巴基斯坦中小企业的定性调查

IF 2.3 Q2 BUSINESS, FINANCE
Shahid Latif, Safrul Izani Mohd Salleh, Mazuri Abd. Ghani, B. Ahmad
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引用次数: 2

摘要

目的本定性调查揭示了如何使用管理会计系统来解决巴基斯坦中小企业(SME)的经济可持续性问题。在动态能力理论的基础上,本研究试图解决中小企业背景下对管理会计和经济可持续性的最新呼吁。设计/方法/方法采用定性研究设计,对巴基斯坦中小企业主进行了13次半结构化访谈。转录的访谈被编码,并通过NVIVO-12进行主题分析以生成主题。研究结果基于DC理论,研究结果表明,巴基斯坦中小企业主使用管理会计系统来确保经济可持续性。作者发现DC是一种共同创造的现象,并将其称为集体DC。此外,作者发现会计素养这一主题在DC的集体展示中发挥了关键作用。独创性/价值这是最早研究巴基斯坦中小企业经济可持续性的管理会计系统之一。这项研究从DC的角度为巴基斯坦管理会计系统的使用提供了新的见解。在巴基斯坦中小企业中,动态能力是共同创造的,取决于会计知识。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Management accounting systems and economic sustainability: a qualitative inquiry of SMEs in Pakistan
PurposeThis qualitative inquiry sheds light on using management accounting systems to address economic sustainability concerns in small and medium enterprises (SMEs) of Pakistan. Building on the dynamic capabilities (DC) theory, this research endeavors to address the recent calls on management accounting and economic sustainability in the context of SMEs.Design/methodology/approachQualitative research design was adopted in which 13 semistructured interviews were conducted with SME owners of Pakistan. The transcribed interviews were coded and thematic analysis was performed via NVIVO-12 to generate themes.FindingsBased on the DC theory, the findings revealed that SME owners in Pakistan use management accounting systems to ensure economic sustainability. The authors found that DC are a co-created phenomenon and refer to them as collective DC. Furthermore, the authors found the theme of accounting literacy which played a critical role in the exhibition of DC in a collective manner.Originality/valueThis is one of the earliest studies on management accounting systems that examine economic sustainability in Pakistani SMEs. This research provides novel insights into the use of management accounting systems in Pakistan from the perspective of DC. In Pakistani SMEs, dynamic capacities are co-created and contingent on accounting literacy.
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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.
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