TY - JOUR
T1 - Management accounting systems in Finnish service firms
AU - Hussain, Md Mostaque
AU - Gunasekaran, A.
AU - Laitinen, Erkki K.
N1 - Funding Information:
Dr Gunasekaran's research projects have been reinforced by his industrial experience and background. Most of his research projects have been funded by private and government agencies. He has presented over 30 papers in conferences and given a number of invited talks in more than 15 countries. He is on the editorial/review board of a number of journals that include the International Journal of Systems Science, International Journal of Quality and Reliability Management, Concurrent Engineering: Theory and Applications (CERA), International Journal of Industrial Engineering, International Journal of Operations and Quantitative Management, and International Journal of Production Planning and Control. He has edited special issues for a number of international journals. His research interests include manufacturing strategy, computer-integrated manufacturing, technology management, agile manufacturing and business process reengineering.
Funding Information:
Erkki K. Laitinen , DSc(Econ.), has studied business economics, economics, statistics, and computer science at the University of Jyvaskyla and presented his doctoral thesis in 1980. His thesis dealt with financial ratio analysis. Since 1987 he has worked in the Department of Accounting and Business Finance at the University of Vaasa. He is currently Professor in Management Accounting. His post is partly financed by ABB. He is the author of several papers published in international journals and several books on financial analysis and management accounting. Nowadays he is researching integrated performance measurement systems and management tools in high technology companies.
PY - 1998/1
Y1 - 1998/1
N2 - This study deals with management accounting practices in small and medium sized service firms in Finland. The recent trends of Management Accounting Systems (MAS), such as Activity Based Costing (ABC), are not frequently used in Finnish service organizations, although these practices have been realized by the majority of respondents to be an important tool to understand real product costs, decrease production costs, modernize cost accounting systems and identify activity costs. An empirical study indicates that a few Finnish small and medium sized service organizations have implemented recent developments of MAS such as ABC. The practices of MAS do not vary with differences in type of service firms that were included in this study. This paper demonstrates that MAS are not very successful in the Finnish service organizations investigated to achieve the goal of decision making, planning and management control, and to improve the information system within the organizations.
AB - This study deals with management accounting practices in small and medium sized service firms in Finland. The recent trends of Management Accounting Systems (MAS), such as Activity Based Costing (ABC), are not frequently used in Finnish service organizations, although these practices have been realized by the majority of respondents to be an important tool to understand real product costs, decrease production costs, modernize cost accounting systems and identify activity costs. An empirical study indicates that a few Finnish small and medium sized service organizations have implemented recent developments of MAS such as ABC. The practices of MAS do not vary with differences in type of service firms that were included in this study. This paper demonstrates that MAS are not very successful in the Finnish service organizations investigated to achieve the goal of decision making, planning and management control, and to improve the information system within the organizations.
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U2 - 10.1016/S0166-4972(97)00062-X
DO - 10.1016/S0166-4972(97)00062-X
M3 - Article
AN - SCOPUS:0031599346
SN - 0166-4972
VL - 18
SP - 57
EP - 67
JO - Technovation
JF - Technovation
IS - 1
ER -