The implementation of innovative management accounting systems

Research output: Contribution to journalArticleResearchpeer-review

Abstract

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.

Original languageEnglish
Pages (from-to)37-46
Number of pages10
JournalAustralian Accounting Review
Volume9
Issue number19
DOIs
Publication statusPublished - 1 Jan 1999

Cite this

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abstract = "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.",
author = "Chenhall, {Robert H.} and Kim Langfield-Smith",
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The implementation of innovative management accounting systems. / Chenhall, Robert H.; Langfield-Smith, Kim.

In: Australian Accounting Review, Vol. 9, No. 19, 01.01.1999, p. 37-46.

Research output: Contribution to journalArticleResearchpeer-review

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