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Title: Management accounting innovations in a time of economic crisis
Authors: Pavlatos, Odysseas
Kostakis, Hara
Type: Article
Subjects: FRASCATI::Social sciences::Economics and Business::Accounting
Keywords: Economic crisis
Management accounting innovation
Management accounting
Issue Date: Nov-2018
Source: The Journal of Economic Asymmetries
Volume: 18
First Page: e00106
Abstract: Although there have been several callings, research in Management Accounting has given very few or even no guidelines as regards the way enterprises can handle the economic crisis in their everyday operations (e.g. Hopwood, 2009). Zawawi and Hoque (2010) argue that the new economic environment forces enterprises to adopt Management Accounting Innovations- MAIs. The purpose of this study is to cover the gap in the literature about the effect of the economic crisis on the adoption and the extent of use of ΜΑΙs. For this reason, a quantitative research with the use of questionnaires was carried out. Data analysis showed that those business units that have been most affected by the economic crisis tend to adopt more and use MAIs more extensively than those companies that have been less affected by it. Management Accounting Innovations provide broader and better information to handle the uncertainty that the economic crisis has created.
ISSN: 1703-4949
Other Identifiers: 10.1016/j.jeca.2018.e00106
Appears in Collections:Department of Accounting & Finance

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