The diffusion of management accounting systems in manufacturing companies: an empirical analysis of Italian firms

Abstract

Purpose – To analyze the diffusion of management accounting tools in Italian manufacturing firms and the impact of contingency factors with a particular focus on internationalization. Design/methodology/approach – This study is based on a qualitative statistical analysis and two quantitative data analyses focusing on the effects of contingency factors. In particular, 274 questionnaires were analyzed. A questionnaire-based e-mail survey was used to collect data. Findings – The results confirm positive relationships between management accounting systems and traditional contingency factors such as company size, organizational structure, and operational complexity. In addition, a positive correlation was found between the internationalization and implementation of activity-based costing and target costing. Research limitations/implications – In the context of internationalization, this exploratory study considers only the impact of foreign customers. Further research could include other factors such as foreign suppliers, joint ventures, and technological exchanges. Originality/value of paper – This paper contributes to the analysis of the impact of internationalization, a contingency variable not yet fully investigated in management accounting system research.