Management accounting system: Insights from the decision making theories

Article


Chang, K., Lasyoud, A. A. and Osman, D. 2023. Management accounting system: Insights from the decision making theories. Social Sciences & Humanities Open. 8 (Art. 100529). https://doi.org/10.1016/j.ssaho.2023.100529
AuthorsChang, K., Lasyoud, A. A. and Osman, D.
Abstract

Management accounting system (MAS) improves business growth through quality decision making process, but scholars have mixed views about MAS and constantly debate its efficacy. Drawing on the decision-making theories, the current research deviates from the debates and adopts a ‘think-outside-the-box’ approach, aiming to advance the knowledge of MAS's efficacy. Research data are gathered from the MAS literatures and cognate studies. Following the research findings, we identify a new pre-factor (thinking style) and incorporate it into the MAS. Specifically, decision makers' cognitive process is found to affect the design and implementation of MAS, as rational thinking style, administrative thinking style, and political thinking style may affect the MAS's efficacy differently. Research findings have brought valuable insights to the MAS literatures, by highlighting the strength and weakness of different thinking styles in designing management accounting system. Moreover, decision makers, such as organizational leaders and business managers, are encouraged to monitor their thinking styles: that is, with better understanding of thinking styles, decision makers can better utilize MAS and rectify the style-driven deficits in time.

JournalSocial Sciences & Humanities Open
Journal citation8 (Art. 100529)
ISSN2590-2911
Year2023
PublisherElsevier
Publisher's version
License
CC BY-NC-ND
File Access Level
Anyone
Digital Object Identifier (DOI)https://doi.org/10.1016/j.ssaho.2023.100529
Publication dates
Print21 Apr 2023
Online21 Apr 2023
Publication process dates
Accepted17 Apr 2023
Deposited27 Apr 2023
Copyright holder© 2023, The Authors
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