Management Accounting System Design in Manufacturing Departments Essay

The model was time-tested by style of empirical data collected from a questionnaire intercommunicate to 160 production managers. The response rate was 82. 5%. The ? ndings provide whatever support for the notion that organizations adapt their MAS target to the overtake requirements of the situation. Furthermore, the study o? ers some empirical support for the existence of suboptimal equi? nality. That is, in situations which lack of a single dominant imperative, several alternative, and functionally equivalent counseling manoeuvre system (MCS) designs, may arise. O 2004 Elsevier Ltd. All rights reserved.Introduction Since the mid-eighties, there has been a trend in manufacturing towards customization and novel approaches to organizing production, including JIT/TQM models of control (Schonberger, 1986 Womack, Jones, & Roos, 1990). The pursuit of such strategies poses signi? jargon challenges for the management since they typically imply intensi? ed interdependencies among f unctionally di? erentiated departments and new means of managing the work? ow (Bouwens & Abernethy, 2000 Kalagnanam & Lindsay, 1998).The multiple contingencies model stems from recognition that the acquires placed on MAS design by multiple contingencies may con? ict (Fisher, 1995), i. e. , attempts to satisfy one demand may mean that other demands cannot be satis? ed. It is also explicitly take for granted that the need for coordination and control can be met by several alternative, and equi? nal, management control system design strategies. The assumption is justi? ed by the long-held view that management control subsystems may not only complement distributively other but also substitute for each other (Fisher, 1995 Galbraith, 1973 Mintzberg, 1983).The proportion of the paper is structured as follows. The following two sections de? ne the constructs, fall apart the theoretical model, and conclude with a number of exploratory propositions. The process of data collection and dat a analysis is then detailed in the 4th section. The results of the study are presented and discussed in the ? fth and sixth sections, respectively. The last section contains final comments and some suggestions regarding future research. De? nition of constructs For a long time there has been an relate among scholars in documenting ? relationships between features of context in which the organization operates and its management control arrangements.