TY - JOUR
T1 - The implementation of innovative management accounting systems
AU - Chenhall, Robert H.
AU - Langfield-Smith, Kim
PY - 1999/1/1
Y1 - 1999/1/1
N2 - This paper reports on innovations in management accounting systems (MAS) in three Australian manufacturing enterprises. The study is based on the premise that systems characteristics of the MAS innovations develop in response to triggers for adoption, and the outcomes achieved from the innovative systems will depend on the effective implementation of the costing systems. The MAS innovations implemented include activity-based costing, activity-based management, benchmarking, integrated budgetary system, key performance indicators and balanced scorecards. Five factors influencing the successful implementation of innovative MAS are proposed: commitment to the initiatives; a successful pilot application; incremental development; appropriate training; and integration with other processes and systems.
AB - This paper reports on innovations in management accounting systems (MAS) in three Australian manufacturing enterprises. The study is based on the premise that systems characteristics of the MAS innovations develop in response to triggers for adoption, and the outcomes achieved from the innovative systems will depend on the effective implementation of the costing systems. The MAS innovations implemented include activity-based costing, activity-based management, benchmarking, integrated budgetary system, key performance indicators and balanced scorecards. Five factors influencing the successful implementation of innovative MAS are proposed: commitment to the initiatives; a successful pilot application; incremental development; appropriate training; and integration with other processes and systems.
UR - http://www.scopus.com/inward/record.url?scp=77953737307&partnerID=8YFLogxK
U2 - 10.1111/j.1835-2561.1999.tb00116.x
DO - 10.1111/j.1835-2561.1999.tb00116.x
M3 - Article
AN - SCOPUS:77953737307
SN - 1035-6908
VL - 9
SP - 37
EP - 46
JO - Australian Accounting Review
JF - Australian Accounting Review
IS - 19
ER -