Advanced Management Accounting (AMA) techniques have been widely investigated in the last decades. AMA techniques are generally addressed as providing a higher support than traditional management accounting techniques in the decision making process. The research aims firstly at describing the state of art of Italian companies in terms of AMA techniques adoption. The study is based on a questionnaire survey on 92 Italian medium-large companies. In analysing the results and comparing them with similar national and international researches, the study tries to define a framework of the evolution of AMA techniques in Italy. The findings reveal that some AMA techniques appear to be extensively used such as Customer accounting, Competitive position monitoring and Competitor performance appraisal based on public financial statement analysis. Furthermore the perceived usefulness of the techniques is examined and compared to the level of usage.For all the AMA techniques the perceived usefulness is higher than their usage. The contingent variable “competitive strategy” is then investigated in order to explain such difference in the assessment of AMA techniques.
L'adozione e la "percezione di utilità" delle tecniche di Advanced Management Accounting: Risultati di uno studio su un campione di aziende italiane
GIANNETTI, RICCARDO;
2008-01-01
Abstract
Advanced Management Accounting (AMA) techniques have been widely investigated in the last decades. AMA techniques are generally addressed as providing a higher support than traditional management accounting techniques in the decision making process. The research aims firstly at describing the state of art of Italian companies in terms of AMA techniques adoption. The study is based on a questionnaire survey on 92 Italian medium-large companies. In analysing the results and comparing them with similar national and international researches, the study tries to define a framework of the evolution of AMA techniques in Italy. The findings reveal that some AMA techniques appear to be extensively used such as Customer accounting, Competitive position monitoring and Competitor performance appraisal based on public financial statement analysis. Furthermore the perceived usefulness of the techniques is examined and compared to the level of usage.For all the AMA techniques the perceived usefulness is higher than their usage. The contingent variable “competitive strategy” is then investigated in order to explain such difference in the assessment of AMA techniques.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
