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The adoption and success of contemporary management accounting practices in the public sector

Author

Listed:
  • Nuraddeen Abubakar Nuhu
  • Kevin Baird
  • Appuhami Bala Appuhamilage

Abstract

Purpose - The purpose of this paper is to examine the association between the interactive and diagnostic use of MCSs with the extent of adoption of contemporary management accounting practices, and the subsequent impact on the success of such practices in the public sector. Design/methodology/approach - Data were collected through the distribution of a mail survey of 740 questionnaires to public sector organisations in Australia, and analysed using structural equation modelling. Findings - The study found that both the interactive and diagnostic approaches to using MCSs exhibit a positive association with the adoption of contemporary management accounting practices, both as a package and individually. In addition, while the level of success of contemporary management accounting practices was moderate, it was found that the extent of adoption of the practices enhanced their success. Practical implications - The findings suggest that by intensifying the use of MCSs in a more interactive and diagnostic manner, public sector organisations are more likely to adopt contemporary management to a greater extent, with the subsequent increase in the extent of adoption of such practices to exacerbate their success. Originality/value - The study contributes to the MCS contingency-based research by highlighting the interrelationship between two aspects of MCSs, the use of controls and the adoption and success of management accounting practices.

Suggested Citation

  • Nuraddeen Abubakar Nuhu & Kevin Baird & Appuhami Bala Appuhamilage, 2017. "The adoption and success of contemporary management accounting practices in the public sector," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 25(1), pages 106-126, February.
    • Handle: RePEc:eme:arapps:ara-02-2016-0017
    DOI: 10.1108/ARA-02-2016-0017
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    Citations

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    Cited by:

    1. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2022. "The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 371-402, September.
    2. Kanogporn Suranatthakul & Supaporn Dokmaithong & Ruankwan Intanon & Warawit Phetruen & Nuatip Sumkaew, 2020. "Modern Management Accounting Practices for Large Manufacturing Enterprise in Lower Northern Provinces Group I Thailand," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 8(3), pages 120-124.
    3. Kanogporn Suranatthakul & Supaporn Dokmaithong & Ruankwan Intanon & Warawit Phetruen & Nuatip Sumkaew, 2020. "Modern Management Accounting Practices for Large Manufacturing Enterprise in Lower Northern Provinces Group I Thailand," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 9(1), pages 24-28.

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