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- W3123343836 abstract "The purpose of this explorative multi-organization study is to describe and explain absence and variant modes of presence of management accounting (MA) in new product development (NPD), and to problematize further the equivocal results and paradigm shift regarding the role and relevance of management control system packages in innovative and uncertain environments, in particular, why there are environments without formal management controls such as MA. The study refines, and in certain respects develops the theory of MA absence by combining it with the theory base of MA change and stability. The theoretical analysis suggests that a wide variety of factors may explain the absence or the mode of presence of MA in NPD. These identified explanatory factors are analyzed further within the developed theoretical framework. The strongest empirical evidence for MA absence arises from technical, economic and functional factors. Furthermore, lack of reasons-for-adoption of MA systems and other forms of control, associated with engineering-oriented culture lead to MA absence in NPD. The empirical findings also reveal a number of variant modes of MA presence with only the ‘accounting thinking’ and concepts adopted in NPD. The contribution of the study extends from the refinement of the theory of MA absence towards increasing the understanding of the evolution, change, stability and relationship of various elements of MA systems, and the dynamics of management control systems in general." @default.
- W3123343836 created "2021-02-01" @default.
- W3123343836 creator A5003587970 @default.
- W3123343836 date "2013-05-27" @default.
- W3123343836 modified "2023-09-26" @default.
- W3123343836 title "Absence and Variant Modes of Presence of Management Accounting in New Product Development - Theoretical Refinement and Some Empirical Evidence" @default.
- W3123343836 hasPublicationYear "2013" @default.
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