Management Accounting in Companies Adopting to Structural Change and Volatility in Transition Economics: A South African Study

Posted: 23 Sep 2001

See all articles by Robert G. Luther

Robert G. Luther

University of the West of England (UWE) - Bristol Business School

Stephen Longden

University of Derby

Abstract

South Africa has undergone fundamental political and structural changes over the last decade. These are affecting the operations of companies in South Africa both directly and indirectly through associated market volatility. This paper reports on research into management accounting techniques in South Africa and changes in those techniques. The methodology comprises interpretation of 139 responses to a postal questionnaire. Seventy-seven UK questionnaire responses provide a benchmark for comparison.

Analysis of the data shows significant changes in the perceived benefits derived from management accounting techniques in South Africa over the period 1996-2002 and that these benefits differ from the UK equivalents. The analysis also shows that some of the factors causing management accounting change in South Africa are different from those at work in the UK.

The research endorses prior findings relating to 'contingent factors' influencing management accounting but also identifies possible new factors such as changed stakeholder pressures. In addition it introduces a new debate about which specific management accounting techniques are particularly influenced by structure change and uncertainty.

Keywords: Volatility; Structural change; Management accounting change; South Africa

JEL Classification: M40, M46, M47

Suggested Citation

Luther, Robert G. and Longden, Stephen, Management Accounting in Companies Adopting to Structural Change and Volatility in Transition Economics: A South African Study. Available at SSRN: https://ssrn.com/abstract=276914

Robert G. Luther (Contact Author)

University of the West of England (UWE) - Bristol Business School ( email )

Frenchay Campus
Bristol, BS16 1QY
United Kingdom
+441 17 344-3419 (Phone)
+441 17 344-2289 (Fax)

Stephen Longden

University of Derby ( email )

The Derbyshire Business School Department of Accounting, E313B
Derbyshire
UNITED KINGDOM

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