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The impact of CFOs' characteristics and information technology on cost management systems

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  • Odysseas Pavlatos

Abstract

Purpose - The purpose of this study is to examine the factors influencing the use of cost management systems (CMS) for decision‐making, control and performance evaluation. Design/methodology/approach - An empirical survey via questionnaires was conducted on a sample of 100 leading hotels enterprises in Greece. Findings - Results indicate that the extent of the use of CMS for decision‐making, control and performance evaluation is significantly positively associated with the quality of information technology, the chief financial officer (CFO) educational background and significantly negatively associated with CFO age. No association was found between CMS design, age of firm, and CFO tenure in the organization. Research limitations/implications - Cross‐sectional studies, as this work presented here, can establish associations, but not causality. Furthermore, the goal of the research was to examine the main effects and not the interactions between the various independent variables that affect the scope of CMS. Originality/value - The results provide the first empirical evidence of the relation between cost system design, quality of information technology and CFOs’ characteristics in the hospitality industry. This paper contributes to the literature by examining the role of the CFO in CMS design.

Suggested Citation

  • Odysseas Pavlatos, 2012. "The impact of CFOs' characteristics and information technology on cost management systems," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(3), pages 242-254, November.
    • Handle: RePEc:eme:jaarpp:v:13:y:2012:i:3:p:242-254
    DOI: 10.1108/09675421211281317
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    Citations

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    Cited by:

    1. Martin Hiebl, 2014. "Upper echelons theory in management accounting and control research," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 223-240, January.
    2. Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
    3. Kubota, Takaya & Okuda, Shin'ya, 2023. "Relationship between top managers’ interest in accounting information and accounting practices in startups," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).

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