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首页> 外文期刊>Journal of Accounting & Organizational Change >Reliance on management accounting under environmental uncertainty: The case of Palestine
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Reliance on management accounting under environmental uncertainty: The case of Palestine

机译：在环境不确定性下对管理会计的依赖：以巴勒斯坦为例

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摘要

Purpose – This paper seeks to concern itself with the determination of the effect that external factors have on the design and implementation of management accounting systems in a developing economy which has in the last decade experienced fluctuating levels of environmental uncertainty. Design/methodology/approach – This is explained through the use of a case study involving interviews and archival data in a company over a ten-year period, a period involving considerable environmental change. It explores, how the organisation responded to the changes experienced over that time and the extent to which this impacted management accounting. Findings – The study finds that the management accounting and control systems used are more mechanistic in times of environmental and political stability, but become more organic in periods of greater uncertainty. Research limitations/implications – The challenge of relying for this research on respondents' recall of events occurring some years previously is acknowledged and steps taken to minimise this are identified. The results of any case study research are not widely generalisable beyond the context in which it is studied. Practical implications – This study offers insights into management accounting and control systems as they are implemented in an underdeveloped country where uncertainty stems from political fluctuations. Originality/value – This research sees environmental uncertainty stemming from changes in the political structure and this precipitates changes in markets and their structures. Companies operating in those markets are influenced by and need to react to such changes.
机译：目的–本文力图确定外部因素对发展中经济体（在过去十年中经历了环境不确定性水平波动）的管理会计系统的设计和实施产生的影响。设计/方法/方法–这是通过使用一个案例研究来解释的，该案例涉及一个公司的十年期间的访谈和档案数据，该时期涉及环境的重大变化。它探讨了组织如何响应那段时期经历的变化以及这在多大程度上影响了管理会计。结果–研究发现，在环境和政治稳定时期，所使用的管理会计和控制系统更加机械化，但在不确定性较大的时期变得更加有机。研究的局限性/含义-依靠这项研究来应对受访者回忆几年前发生的事件所面临的挑战已得到确认，并已确定了将其最小化的步骤。任何案例研究的结果都无法广泛推广到其研究范围之外。实际意义–这项研究提供了对管理会计和控制系统的见解，因为它们是在政治动荡引起的不发达国家中实施的。原创性/价值–这项研究认为环境不确定性源于政治结构的变化，并且加剧了市场及其结构的变化。在这些市场中运营的公司受到此类变化的影响并需要对此做出反应。

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