Practices of management accounting adopted by innovative companies
DOI:
https://doi.org/10.5585/iji.v8i1.16477Palabras clave:
Accounting, Management accounting, Innovation,Resumen
Objective of the study: This study aims at verifying the relationship between innovative characteristics of organizations and the adoption of practices of management accounting.
Methodology/approach: Through an applied research, as survey type, with quantitative approach applied to a population of 787 companies that received financial assistance to the innovations development, a sample of 79 companies was obtained and the data of the survey were submitted to descriptive and cluster analysis.
Originality/Relevance: Studies related to management accounting (MA) and innovation tend to identify how MA can influence the innovation capacity of organizations, either positively or negatively, thus, this study seeks to advance the theme, with a relationship in another sense, analyzing how Innovation can influence the adoption of practices of management accounting.
Main results: Most of the organizations have, formally constituted, a department responsible for the management accounting information, the majority of companies were small size or medium companies. Regarding to the adoption of practices of management accounting (MA), it was identified the traditional practices of second stage usage with greater intensity, as breakeven point, budgeting and product profitability analysis. There was also a differentiation in the usage levels of the practices between organizations with innovative characteristics, with the most innovative companies using more modern MA practices.
Theoretical/methodological contributions: This research contributes to the understanding that there may be a gap between the needs of the organizations and what is developed and employed by MA besides showing that innovation can be a factor which can positively influence the adoption of more recently emergent practices.
Social/management contributions: In the social perspective, it is understood that this study presents a broader view on the applicability of management accounting practices in environments involved with innovation, expanding the field of knowledge about AM, as well as innovation environments.
Descargas
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Derechos de autor 2020 International Journal of Innovation - IJI
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0.
El(Los) autor(es) autoriza(n) la publicación del texto en la revista;
El(Los) autor(es) garantizan que la contribución es original e inédita y que no está siendo evaluada en otra(s) revista(s);
La revista no se hace responsable de las opiniones, ideas y conceptos emitidos en los textos, ya que son responsabilidad exclusiva de su(s) autor(es);
Los editores se reservan el derecho de realizar ajustes textuales y adaptarse a las reglas de la publicación.
Los autores conservan los derechos de autor y otorgan a la revista el derecho a la primera publicación, con el trabajo licenciado simultáneamente bajo la Licencia Creative Commons Attribution que permite compartir el trabajo con reconocimiento de autoría y publicación inicial en esta revista.
Se autoriza a los autores a asumir contratos adicionales por separado, para la distribución no exclusiva de la versión del trabajo publicado en esta revista (ej. Publicación en repositorio institucional o como capítulo de libro), con reconocimiento de autoría y publicación inicial en esta revista.
Se permite y se anima a los autores a publicar y distribuir su trabajo en línea (por ejemplo, en repositorios institucionales o en su página personal) en cualquier momento antes o durante el proceso editorial, ya que esto puede generar cambios productivos, así como aumentar el impacto y cita del trabajo publicado (Ver El efecto del acceso abierto) en http://opcit.eprints.org/oacitation-biblio.html
