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John D. McLellan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Management Accounting Theory and Practice: Measuring the Gap in United States Businesses John D. McLellan
Journal of Accounting, Business and Management (JABM) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

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In this study, we surveyed members of the Institute of Management Accountants (IMA) all Certified Management Accountants (CMA) working in the United States to determine, 1) the adoption rate of forty-one management accounting practices by their organizations, 2) to examine the degree of importance for the efficient operation of their business that CMA's placed on each management accounting practice and 3) to measure the variance between the two. The findings indicated a large discrepancy between what accountants consider effective management accounting tools and the use of those tools by their respective companies. Evidence suggested that businesses rely more on the traditional management accounting practices rather than the recently developed strategic practices such as activity based management and the use of the balanced scorecards. We measured the size of the gap between the use and importance of each management accounting tool and highlighted those MA tools that CMA's think could have a significant impact on improving business operations. This study updates the management accounting literature on the adoption rate of forty-one MA practices by businesses in the USA.
Management Accounting Practices in Egypt A Transitional Economy Country Sherine Farouk Abdel Al; John D. Mclellan
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

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This study focuses on the adoption rate of management accounting practices by two hundred and fifteen Egyptian manufacturing companies and the ranking by managers of the benefits derived from the practices. Egypt has never been studied to determine the current status of adopted management accounting practices by manufacturers. This study employs the cultural approach using Hofstedes four dimensions of the cultural orientation of a country, to develop hypotheses regarding the choice of management accounting practices used by Egyptian organizations. Hofstede developed an index to represent each of these four dimensions for fifty countries. Egypt scored as having a high degree of power distance and uncertainty avoidance and a low degree of individualism and masculinity. A questionnaire was developed and the survey was conducted by personal interviews of senior financial managers of manufacturing companies listed on the Egyptian stock exchange.Results indicate that Egyptian manufacturing organizations still retain and believe in the benefits derived from using traditional management accounting practices as they fit well with managing in an unstable economy. However, results also show that Egyptian managers have started recognizing the benefits of some of the more advanced management accounting practices.
Strategy and Management Accounting Practices Alignment and Its Effect on Organizational Performance Sherine Farouk Abdel Al; John D. McLellan
Journal of Accounting, Business and Management (JABM) Vol 20 No 1 (2013): April
Publisher : STIE Malangkucecwara

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Purpose - We study the effect on performance by the degree of fit between the various management accounting practices that an organization employs and the strategy pursued by that organization. It is postulated that, The more that the management accounting practices adopted by an organization are aligned with strategic objectives of that organization, the greater the business performance. Design/methodology/approach - Two hundred and fifteen manufacturing companies are studied. Data was collected through a four part structured questionnaire relating to a firm's characteristics, the adoption of 42 management accounting practices, the firm's strategic priorities and the organization's overall performance. Findings - This study provides empirical data in support of contingency theory's central proposition that organizational performance depends on the fit between organizational context and structure. If an organization has a good alignment between management accounting practices and strategy employed, this fit has both a positive and significant affect on operational performance. Prior research studies (Govindarajan, 1988; Kathuria and Porth 2003 and Jermias and Gani, 2004) have argued that the fit between management accounting practices and strategic priorities will have a positive relationship on performance. That argument is supported by the results of this research. Research implications - Management accounting practices do not differ from one industry to another, but rather from one strategy to another. Therefore, the type of industry does not have an impact on the type of management accounting practices adopted; it is the type of strategy that must be supported with specific management accounting practices that has an impact on performance. Practical implications - The findings of this study should increase the understanding of how different strategic priorities require different organizational configurations to affect positively the performance of manufacturing organizations.
Co-Authors Sherine Farouk Abdel Al