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Title:Kontingenčna teorija strateškega poslovodnega računovodstva: empirična ocena veljavnosti sistemskega pristopa
Authors:ID Čadež, Simon (Author)
Files:URL http://www.dlib.si/details/URN:NBN:SI:DOC-0E00T2BA
 
Language:Slovenian
Work type:Not categorized
Typology:1.01 - Original Scientific Article
Organization:EPF - Faculty of Business and Economics
Abstract:V zadnjih dveh desetletjih je bila razvita vrsta novih tehnik za obvladovanje stroškov, za potrebe planiranja, kontrole in merjenja uspešnosti ter za ovrednotenje strateških odločitev. Mnogi avtorji so te sodobne tehnike združili kar pod okrilje nove discipline, imenovane strateško poslovodno računovodstvo. Študija se ukvarja s preučevanjem vpliva sistema strateškega poslovodnega računovodstva na uspešnost podjetja, pri čemer izhaja iz kontingenčne teorije. Za empirično testiranje veljavnosti kontingenčne teorije je uporabljen sistemski pristop. To je najbolj celovit pristop, ki hkrati upošteva množico razmerij med kontingenčnimi dejavniki, računovodskim sistemom in uspešnostjo, operacionaliziran pa je bil v obliki statistične tehnike razvrščanja v skupine. Rezultati analize podatkov na vzorcu 193 velikih slovenskih podjetij kažejo, da je kontingenčna teorija veljavna. Dobro razvit računovodski sistem ni avtomatsko povezan z večjo uspešnostjo, ampak mora biti računovodski sistem usklajen tudi s kontingenčnimi dejavniki.
Keywords:poslovodenje, računovodstvo, Slovenija
Publisher:Društvo ekonomistov Maribor
Year of publishing:2006
Number of pages:str. 20-36
Numbering:Letn. 52, št. 5/6
PID:20.500.12556/DKUM-52905 New window
UDC:657.1:65.012
ISSN on article:0547-3101
COBISS.SI-ID:8991260 New window
NUK URN:URN:SI:UM:DK:IE1M4SMK
Publication date in DKUM:10.07.2015
Views:1665
Downloads:84
Metadata:XML DC-XML DC-RDF
Categories:Misc.
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ČADEŽ, Simon, 2006, Kontingenčna teorija strateškega poslovodnega računovodstva: empirična ocena veljavnosti sistemskega pristopa. Naše gospodarstvo : revija za aktualna gospodarska vprašanja [online]. 2006. Vol. 52, no. 5/6, p. 20–36. [Accessed 12 April 2025]. Retrieved from: http://www.dlib.si/details/URN:NBN:SI:DOC-0E00T2BA
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Record is a part of a journal

Title:Naše gospodarstvo : revija za aktualna gospodarska vprašanja
Shortened title:Naše gospod.
Publisher:Ekonomsko-poslovna fakulteta, Društvo ekonomistov Maribor, Ekonomski center Maribor
ISSN:0547-3101
COBISS.SI-ID:751364 New window

Secondary language

Language:English
Title:Contingency theory of strategic management accounting: an empirical assessmentof systems approach validity
Abstract:In the past two decades, revisions of management accounting practices have produced a variety of novel approaches in the fields of costing, strategic investment appraisal, and strategic control and performance management. It is often argued that the developments at the level of individual techniques have given rise to a whole new discipline called "strategic management accounting." The present study aims to investigate the impact of the strategic managament accounting system on organizational performance. Building on the central proposition of contingency theory, a systems approach was used to empirically assess the validity of contingency theory. The systems approach takes a holistic view of fit and seeks to examine the effects on performance of internally consistent multiple contingencies. To operationalize this approach, cluster analysis was used. The results, based on the data from 193 large Slovenian companies, show that contingency theory is valid. Superior performance is not automatically associated with a sophisticated accounting system, but rather it is a product of an appropriate fit between an accounting system and contingency factors.


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