Management Accounting Systems and Organisational Structure

Posted: 9 Nov 2009

See all articles by Lucio Cassia

Lucio Cassia

University of Bergamo - SIGE Sezione di Ingegneria Gestionale

Stefano Paleari

University of Bergamo - SIGE Sezione di Ingegneria Gestionale

Renato Redondi

University of Brescia - Department of Industrial Engineering

Date Written: 2005

Abstract

In recent years, research regarding managementaccounting systems (MAS) has gained greater importance. Associated withthis current research trend is the examination of potentially concurrentchanges in MAS and organizational structures. Using fuzzy logic, the researchers identify firm variations in MAS.Adescription of the previous literature thatsupports this framework isused to develop hypotheses.Data on 501 firms operatingin theBergamo area in Italy during 2001are used to test the hypotheses. Themethodology, including a definition of the phases of fuzzy logic and adiscussion of the life cycle model used to interpretthe relationship, isexplained in detail. Analysis of the data reveals three major company cluster classifications,and they include the following:a simple organization cluster withcorresponding simple MAS; a complex organization cluster with correspondingcomplex MAS; and a simple organizational cluster with a complex, developedMAS.The findings suggest that this final cluster is a transitional stagefor firms moving toward more complex organizational structures.The dataanalyses support a significant correlation between the intricacy oforganizational structures and MAS relevance. (AKP)

Keywords: Management accounting systems, Organizational life-cycles, Clusters, Organizational structures, Management techniques

Suggested Citation

Cassia, Lucio and Paleari, Stefano and Redondi, Renato, Management Accounting Systems and Organisational Structure (2005). University of Illinois at Urbana-Champaign's Academy for Entrepreneurial Leadership Historical Research Reference in Entrepreneurship, Available at SSRN: https://ssrn.com/abstract=1502511

Lucio Cassia (Contact Author)

University of Bergamo - SIGE Sezione di Ingegneria Gestionale ( email )

Via Pasubio 7b
Dalmine, Bergamo 24044
Italy

Stefano Paleari

University of Bergamo - SIGE Sezione di Ingegneria Gestionale ( email )

Via Marconi 5
24044 Dalmine, Bergamo
Italy
+39 03 520 52340 (Phone)
+39 03 556 2779 (Fax)

Renato Redondi

University of Brescia - Department of Industrial Engineering ( email )

Via Branze, 38
Brescia, 25123
Italy

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