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Management accounting practices in Ireland – the preparers' perspective

Pierce, Bernard and O'Dea, Tony (1998) Management accounting practices in Ireland – the preparers' perspective. DCU Business School Research Paper Series. (Paper No. 34). Dublin City University Business School, Ireland. ISSN: 1393-290X

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Abstract

Management accountants were surveyed to ascertain their perceptions regarding the usage of specified management accounting techniques in their companies. Based on a combination of quantitative and qualitative data, findings are presented in relation to ten well established traditional techniques and ten of the more prominent new techniques selected from a review of current literature. The findings indicate that traditional techniques continue to dominate management accounting systems, with heavy emphasis on financial measures of control and performance evaluation. Usage of new techniques is generally low, but tends to be highest in those companies reporting high usage of traditional techniques. It is therefore suggested that the main contribution of these techniques may be in supplementing, as opposed to replacing, traditional techniques. Significant differences were found based on company ownership and size, suggesting a high degree of tailoring to suit particular circumstances. The discussion highlights specific findings which appear inconsistent either with one another or with conventional wisdom, and suggests that these may offer valuable insights into current practice.

Item Type:Working Paper (No. 34)
Refereed:No
Uncontrolled Keywords:management accounting practices;
Subjects:Business > Accounting
DCU Faculties and Centres:DCU Faculties and Schools > DCU Business School > DCU Business School Research Paper Series
Publisher:Dublin City University Business School
Use License:This item is licensed under a Creative Commons Attribution-NonCommercial-Share Alike 3.0 License. View License
ID Code:2217
Deposited On:15 Dec 2008 14:50 by Rachel Keegan. Last Modified 15 Dec 2008 14:50

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