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An alternative approach to surveying management accounting practices


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Previous studies have used postal surveys to identify the management accountant’s role today. Few surveys find consistent use of techniques. Traditional surveys have the disadvantage that the survey relies on the person with the information voluntarily responding. This study provides a novel survey method of data collection that reduces the disadvantages of using surveys for research, by sampling without relying on responding and without relying on Likert scales. Information listed in management accounting job descriptions on a situations vacant website was used to clearly describe the breadth and typical techniques that are required of management accountants in today’s organisations. The management accounting role is vast and involves many techniques. There were a total of 36 techniques that were found as the type of techniques that management accountants use. The two different internet survey methods used in this study have shown consistent results and have also shown consistencies and differences to previous postal surveys. The internet survey methods used in this paper provide alternative methods of researching techniques used by management accounting practitioners and practitioners in other roles. The method should also be applied again to investigate any immediate changes and whether the techniques used of management accountants are in an interim change.

Item Type: Book Chapter
Additional Information: The 4th International Conference on Accounting and Finance in Transition (ICAFT 2006). Held 10-12 April, 2006, in Adelaide, South Australia, Australia
Uncontrolled Keywords: Management accounting change, survey, traditional techniques, job role
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
Depositing User: Adrian France
Date Deposited: 05 May 2009 16:07
Last Modified: 21 Jul 2023 02:15

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