Change search
ReferencesLink to record
Permanent link

Direct link
Skillnader mellan ekonomistyrsystem, typ av situation och prestation i småföretag
Kristianstad University, Department of Business Administration. (Centrum för ekonomi, Avdelningen för Ekonomi)
Kristianstad University, Department of Business Administration.
2001 (Swedish)Report (Other academic)
Abstract [en]

Studies have shown mixed results whether there is a positive relationship between small businesses’ management accounting information and their success. In uncertain situations decision-makers tend to rely on their visions and experiences rather than on formal decision-making models. Entrepreneurship is based on uncertainty and innovation, and may therefore be inhibited by management accounting aiming at reducing uncertainty. Small businesses are partly entrepreneurs, partly ‘livelihood businesses’. The question in this paper is: Are there systems of management accounting in small businesses that are less or more effective in different situations?   In a cluster analysis of 124 small businesses we found four relevant systems of management accounting regarding line of business. Moreover, there were significant differences in the market effectiveness when the uncertainty of the situation increased. Finally, the difference between the four systems was significant in the combination of strategic behaviour/pay to board/MD.

Place, publisher, year, edition, pages
Kristianstad: Department of Business Studies, Kristianstad University College , 2001. , 35 p.
Working paper series, ISSN 1650-0636 ; 2001:4
National Category
Business Administration
URN: urn:nbn:se:hkr:diva-8638OAI: diva2:451553
Available from: 2011-10-26 Created: 2011-10-26 Last updated: 2012-06-20Bibliographically approved

Open Access in DiVA

fulltext(93 kB)192 downloads
File information
File name FULLTEXT01.pdfFile size 93 kBChecksum SHA-512
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Emsfors, Erling
By organisation
Department of Business Administration
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 192 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 220 hits
ReferencesLink to record
Permanent link

Direct link