The Impact of Business Unit Strategy, Structure and Technical Innovativeness on Change in Management Accounting and Control Systems at the Business Unit Level: An Empirical Analysis by ProQuest

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This study tests the hypothesis that business unit strategy and business unit structure affect change in a business unit's Management Accounting & Control System (MACS). Business units are parts of a larger 'whole' organization, such as departments, teams, strategic groups or divisions. Change in MACS has been assessed by asking managers to estimate the number of changes that has taken place in their business unit's MACS over a two-year time period. Using data from a survey amongst 61 business unit managers in the Netherlands, the study suggests that the costing & transfer pricing and reward system are relatively 'resistant to change'. The results also indicate that the administrative capacity of a business unit is the main driver of change in MACS. Finally, business unit strategy and business unit structure affect change in specific components of MACS at the business unit level, apparently depending on whether the change in MACS facilitates or influences managerial decisions. [PUBLICATION ABSTRACT]

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									International Journal of Management            Vol. 27 No. 1      April 2010             12


The Impact of Business Unit Strategy, Structure and
Technical Innovativeness on Change in Management
Accounting and Control Systems at the Business Unit
Level: An Empirical Analysis
Frank H.M. Verbeeten
Rotterdam School of Management, Erasmus University, Netherlands

This study tests the hypothesis that business unit strategy and business unit structure
affect change in a business unit’s Management Accounting & Control System (MACS).
Business units are parts of a larger ‘whole’ organization, such as departments, teams,
st
								
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