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Importance of management accounting in new technology-based firms in Sweden – analysis of environmental and strategic variables

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  • Peter Lindelof
  • Hans Lofsten

Abstract

The focus of this paper is on the importance of management accounting in small high-tech firms. The study uses data from a sample of 183 small New Technology-Based Firms (NTBFs) in Sweden, gathered from a postal questionnaire. There are a couple of environmental variables that have influenced new technology-based firms. We argue that, together with the strategic variables, they mainly determine the importance of management accounting practices in the firm. Previous research has identified technology as one of the most important factors. The structural model indicates no significant relationships between innovation and development orientation, and the importance of management accounting. Rather, there appears to be greater emphasis on dynamic hostility, price and cost hostility and aggressive competition that appear to be of particular importance to management accounting in new technology-based firms.

Suggested Citation

  • Peter Lindelof & Hans Lofsten, 2006. "Importance of management accounting in new technology-based firms in Sweden – analysis of environmental and strategic variables," International Journal of Business Environment, Inderscience Enterprises Ltd, vol. 1(2), pages 137-161.
    • Handle: RePEc:ids:ijbenv:v:1:y:2006:i:2:p:137-161
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