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Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture

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  • Odysseas Pavlatos
  • Marilou Ioakimidis

Abstract

Based on implicit person theories, this paper investigates the relationship between the growth mindset of management accountants and changes in the design of costing systems, as well as the role that organisational culture plays in this relationship. Using survey data from 146 management accountants of manufacturing companies, we find that management accountants who have a growth mindset increase the complexity, inconclusiveness, and functionality of their firm's costing system, compared to those who have a fixed mindset. Additionally, our results show that innovation‐oriented culture (a dimension of organisational culture) strengthens the relationship between growth mindset and changes in the design of the costing system.

Suggested Citation

  • Odysseas Pavlatos & Marilou Ioakimidis, 2024. "Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(2), pages 2085-2110, June.
  • Handle: RePEc:bla:acctfi:v:64:y:2024:i:2:p:2085-2110
    DOI: 10.1111/acfi.13209
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