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- W4366684386 abstract "Management accounting system (MAS) improves business growth through quality decision making process, but scholars have mixed views about MAS and constantly debate its efficacy. Drawing on the decision-making theories, the current research deviates from the debates and adopts a ‘think-outside-the-box’ approach, aiming to advance the knowledge of MAS's efficacy. Research data are gathered from the MAS literatures and cognate studies. Following the research findings, we identify a new pre-factor (thinking style) and incorporate it into the MAS. Specifically, decision makers' cognitive process is found to affect the design and implementation of MAS, as rational thinking style, administrative thinking style, and political thinking style may affect the MAS's efficacy differently. Research findings have brought valuable insights to the MAS literatures, by highlighting the strength and weakness of different thinking styles in designing management accounting system. Moreover, decision makers, such as organizational leaders and business managers, are encouraged to monitor their thinking styles: that is, with better understanding of thinking styles, decision makers can better utilize MAS and rectify the style-driven deficits in time." @default.
- W4366684386 created "2023-04-24" @default.
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- W4366684386 date "2023-01-01" @default.
- W4366684386 modified "2023-10-01" @default.
- W4366684386 title "Management accounting system: Insights from the decision making theories" @default.
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- W4366684386 doi "https://doi.org/10.1016/j.ssaho.2023.100529" @default.
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