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- W3123791330 abstract "Burns and Stalker (1961) and Woodward (1965) argued that a dynamic environment and changing technology nas a substantial impact on the required information and control systems used within firms. This was later supported by research by Burns 5 and Waterhouse (1975), Hayes (1977) and Daft and Macintosh (1978) and more recently Jones (1985). Autors Iike Cooper (1989, 1990) and Johnson and Kaplan (1987) argue that while cost accounting systems would be believed to follow the changing conditions mentioned, this development is actually lagging which in certain circumstances could 10 lead to outdated cost systems. Cooper (1990) gives 11 symptoms that would be indicative for such outdated cost systems. The empirical study presented here set out to examine the state of the art in cost accounting in the Netheriands in order to find evidence for this believed lagging of cost systems. We tested for a correlation between the symptoms identified by 15 Cooper and the state of the art of the cost accounting system used. This led us to identify two seperate groups, one that confirmed the existence of these symptoms and one that did not. Next we tested both groups for environmental conditions, Iike developments in product portfolio, manufacturing processes, level of competition, etc, in order to establish whether or not the existence of these symp20 toms could be explained by the dynamics of the environment. In addition to this we tested for a relation between both groups and the percerved usefulness of the cost information system on the one hand and the characteristics of the cost system present on the other hand. Preliminary results show only a slight correlation between Cooper's symptoms and 25 the dynamics of the environment. This also holds true for the correlation between percerved usefulness of the cost accounting system used and the Cooper's symptoms. Only a slight correlation was found for some of the individual symptoms. In the paper we elaborate on apects Iike the composition of the sample, the contents of the questionaire, the tests used and the overall empirical results that constitute the 30 output of this research project." @default.
- W3123791330 created "2021-02-01" @default.
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- W3123791330 date "1992-01-01" @default.
- W3123791330 modified "2023-09-26" @default.
- W3123791330 title "Symptoms of dysfunctional cost information systems: some preliminary empirical evidence from the Netherlands" @default.
- W3123791330 hasPublicationYear "1992" @default.
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