Two studies on management accounting systems and performance in Swedish firms

Abstract: Doctoral Thesis at Uppsala UniversityDissertation presented at Uppsala University to be publicly examined in Hörsal 2, Ekonomikum, Uppsala, Tuesday, November 11, 2008 at 10:15. Mats Karén for the degree of Doctor of Philosophy. The examination will be conducted in Swedish.Dissertation presented at Uppala University to be publically examined in Hörsal 2, Ekonomikum, Uppsala, Tuesday, November 11, 2008 at 14.15. Sten Ljunggren, for the degree of Doctor of Philosophy. The examination will be conducted in Swedish.AbstractKarén, Mats & Ljunggren, Sten, 2008. Title: Two studies on management accounting systems and performance in Swedish firms, 24 pp. Distributor: Uppsala University, Department of Business Studies, Box 513, SE – 751 20 Uppsala, Sweden. ISSN 1103-8454The two studies reported in this thesis deals with two related management accounting problems with an empirical basis in Swedish firms.In the first study we analyse the existence of measures and methods within management accounting practice in Swedish firms. We aim at a systematic description of practice. We conduct a field study with broad data collection. We search for differences in firms and their contingencies. The results of the study showed some distinctive patterns. The existence of measures and methods is widespread and at the same time limited in the single firm. Simple measures and methods are more frequent than more complicated ones. There are some connections to chosen contingency variables, but with only 15 firms. Some firms do not seem to fit into one of the patterns identified.In the second study we analyse performance in Swedish firms. How can performance best be explained? To do this we start using two competing models, one model inspired from traditional contingency theory and one where a relation-based theory view is incorporated into a traditional contingency theory model. The two models differ in their view of variable causality: single directed in traditional contingency theory and reciprocal non recursive in the relation-based model. We analyse the explanatory power of the relation-based model in two steps, is there a reciprocal adjustment between the chosen variables and is there a positive interaction affect on performance? Then we compare the two models explanatory power of performance. From this point of departure we develop the traditional contingency theory model to a congruence fit-model and then compare this model with the relation-based model. In a concluding discussion we use a neo-contingency theory view model inspired by concepts such as quasi-fit and hetero-performance and compare to the relation-based model. An electronic survey was used in the data collection. The results showed that the relation-based-model has a greater explanatory power then models inspired by traditional contingency theory.Karén, Mats & Ljunggren, Sten, Department of Business Studies, Uppsala University, Box 513, SE – 751 20 Uppsala, SwedenISSN 1103-8454© Mats Karén and Sten LjunggrenPrinted in Sweden 2008 by Universitetstryckeriet, Ekonomikum, Uppsala, Sweden