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Explaining management accounting innovation: The effects of strategy, historical performance and CFO characteristics
Victor Maas,
Amsterdam Business School University Of Amsterdam
David Naranjo - Gil, Pablo De Olavide University At Seville Spain
Frank G.H. Hartmann, RSM Erasmus University
ABSTRACT. Although innovative management accounting techniques have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not, is still underdeveloped. We examine the role of three factors that may affect the adoption of new techniques. These factors are strategy, the organization’s historical performance record and CFO characteristics. We predict that organizations are more likely to adopt MAS innovations if they pursue a prospector strategy, and as response to declining results. Regarding CFO’s, we expect that MAS innovation depends on demographic characteristics of the highest management accounting official: the CFO. We also expect that the effects of historical performance and strategy are moderated by CFO characteristics. We test our hypotheses using archival and survey data from the public hospital sector in Spain. Our results are generally supportive of our hypotheses
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