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dc.contributor.authorPavlatos, Odysseas-
dc.contributor.authorKostakis, Hara-
dc.date.accessioned2019-11-22T10:56:18Z-
dc.date.available2019-11-22T10:56:18Z-
dc.date.issued2015-
dc.identifier10.1016/j.adiac.2015.03.016en_US
dc.identifier.issn0882-6110en_US
dc.identifier.urihttps://doi.org/10.1016/j.adiac.2015.03.016en_US
dc.identifier.urihttps://ruomo.lib.uom.gr/handle/7000/437-
dc.description.abstractEconomic crisis might affect management accounting and the use of its practices within the organizations. The purpose of this study is to investigate the impact of the Greek economic crisis in management accounting practices in the Greek industry and to examine shifts in trends in different accounting techniques' panels in usage and importance before (2008) and during (2013) the country's economic crisis. Empirical data were collected from 301 firms belonging to various Greek industries, which fully completed and returned a structured questionnaire regarding the perceived importance and actual usage of various management accounting techniques for these two periods. Sixty-two techniques were incorporated in the survey and were further subdivided into 5 panels: (a) cost accounting, (b) planning–budgeting, (c) decision support systems, (d) performance evaluation, and (e) strategic analysis. Factor analysis was employed to summarize and reduce the 62 variables into fewer factors for both surveys. The survey revealed that the importance and the usage of ABC systems, planning, strategy, and SMA techniques increased during the crisis, while at the same time the level of importance and usage of traditional cost accounting techniques was decreased. Budgeting techniques are still widely used.en_US
dc.language.isoenen_US
dc.sourceAdvances in Accountingen_US
dc.subjectFRASCATI::Social sciences::Economics and Business::Accountingen_US
dc.subject.otherEconomic crisisen_US
dc.subject.otherFinancial crisisen_US
dc.subject.otherManagement accounting practicesen_US
dc.subject.otherGreeceen_US
dc.titleManagement accounting practices before and during economic crisis: Evidence from Greeceen_US
dc.typeArticleen_US
dc.contributor.departmentΤμήμα Λογιστικής & Χρηματοοικονομικήςen_US
local.identifier.volume31en_US
local.identifier.issue1en_US
local.identifier.firstpage150en_US
local.identifier.lastpage164en_US
Εμφανίζεται στις Συλλογές: Τμήμα Λογιστικής & Χρηματοοικονομικής

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