THE INVOLVEMENT OF MANAGEMENT ACCOUNTANTS IN STRATEGIC DECISION-MAKING

被引：0
|
作者：
Soljakova, Libuse [1 ]
Petera, Petr [1 ]
机构：
[1] Univ Econ, Fac Finance & Accounting, Dept Management Accounting, Prague, Czech Republic
来源：
INNOVATION AND TRANSFORMATION IN A DIGITAL WORLD (IDIMT-2019) | 2019年 / 48卷
关键词：
Strategic management accounting; role of controller; role of management accountant; perceived environmental uncertainty; strategy; market orientation; contingency theory; Czech Republic; PERFORMANCE; ORIENTATION; SYSTEMS;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The purpose of this paper is to reduce the existing research gap in the knowledge of the involvement of management accountants in strategic decision-making processes. Methodologically, the data were collected via a questionnaire survey, then statistically analysed. The results of this study support the hypothesis that management accountants are intensively involved in strategic decision-making activities. A statistically significant and positive correlation was found between the involvement of controllers and the utilization of strategic management accounting techniques, as well as company market orientation. This supports the view that companies with strong market orientation need to engage their management accountants in strategic decision-making.
引用
收藏
页码：353 / 360
页数：8
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