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The role of accounting in financial disclosure
Some effects of accounting expertise and information load: An empirical study
Some effects on information load on search patterns used to analyze performance reports
The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts
The impact of socio-economic accounting statements on the investment decision: An empirical study
An organizational contingencies view of accounting and information systems implementation
Role conflicts of management accountants and their position within organisation structures
The research examines accountants' and managers' perceptions of management accounting roles under conditions of centralisation and decentralisation of the management accounting function. Decentralization was associated with greater interaction between accountants and other managers and with the provision of accounting information perceived as being more pertinent to managerial needs. However, whatever the structural relationship, there were criticisms of the accountants' passivity in management. Contrary to expectations neither interpersonal relationships nor excessive power of accountants were problematical, nor did many accountants show bureaucratic orientations. Their inability to meet service expectations were perhaps, related to ambiguity and stress emanating from the accounting workflows.