Tài liệu INFLUENCING CONTINGENCIES ON MANAGEMENT ACCOUNTING PRACTICES IN ESTONIAN MANUFACTURING

University of Tartu

Faculty of Economics and Business

Administration

INFLUENCING

CONTINGENCIES ON

MANAGEMENT ACCOUNTING

PRACTICES IN ESTONIAN

MANUFACTURING

COMPANIES

Toomas Haldma

Kertu Lääts

Tartu 2002

INFLUENCING CONTINGENCIES ON

MANAGEMENT ACCOUNTING PRACTICES IN

ESTONIAN MANUFACTURING COMPANIES

Toomas Haldma1

, Kertu Lääts2

Abstract

Current paper examines the management accounting practices of

Estonian manufacturing companies, exploring the main impacts on

them within a contingency theory framework. The methodology

comprises an analysis of 62 responses to a postal questionnaire

survey carried out among the largest Estonian manufacturing com￾panies. On the one hand, the present research aims to confirm ear￾lier findings related to the ‘contingent factors’ that influence man￾agement accounting, on the other, to identify possible new factors,

such as, the legal accounting environment and shortage of properly

qualified accountants.

1

University of Tartu, Faculty of Economics and Business Administration,

Ass. Prof. of Accounting Department, PhD, E-mail: [email protected]

2

University of Tartu, Faculty of Economics and Business Administration,

Lecturer of Accounting Department, PhD student, E-mail:

[email protected]

Acknowledgements: The authors are grateful to prof. Robert Chenhall

from Monash University for his assistance and to visiting prof. Gary

Cunningham from Stuttgart University of Technology for his constructive

comments. The financial support from the Estonian Science Foundation is

herein acknowledged with gratitude.

TABLE OF CONTENTS

Introduction .........................................................................7

1. Previous research in management accounting in

the transition countries......................................................9

2. The contingency approach framework ..............................11

3. Research method.............................................................14

4. Analysis of the contingencies influencing the

development of management accounting systems .............15

4.1. Conceptual changes in the Estonian companies’

management and cost accounting patterns

during the period of transition. ................................. 15

4.2. Impact of environmental aspects ...............................20

4.3. Development of cost and management

accounting practices................................................ 23

4.4. Impact of technological aspects ................................ 28

4.5. Impact of organisational aspects ............................... 29

4.6. Need for further improvements................................. 33

Conclusion .........................................................................33

References .........................................................................35

KOKKUVÕTE...................................................................39

Appendix 1. Net sales of the surveyed companies...........41