Workdiamond2015

Contingencies Impact on Strategic Cost Management Usage in Lithuanian Companies

11 citations0/0 files storedProcedia - Social and Behavioral Sciences

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Organizational Management Information Technology Governance and Strategy Corporate Governance and Management

Abstract

Assurance of competitive advantage is based on decision making process of managers by using SCM information. SCM is a set of techniques implemented by corporate management to design value-creating information related to costs drivers in value chain, for making strategic decisions and constantly aligning them with strategy in a highly uncertain business environment. In this research contingency theory is applied. Author examined three contingency factors on the use of the instruments of SCM. Study aims to explain the extent to which Lithuania's companies use SCM instruments regarding three following contingencies. SCM usage is more frequent in companies that experience a high level of competition intensity. SCM usage is higher in companies using strategy. SCM usage does not depend on company's size. Obstacles to use SCM are: unspecified financial accounting attitude to strategic decision making, a lack of knowledge, overheads in production process and resources of IT.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 11 citations exist upstream.

References

1980Competitive Strategy: Techniques for Analyzing Industries and Competitors 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future 1997Management control systems and strategy: A critical review 1977The design of organizations 1972The Effect of Different Types of Competition on the Use of Management Controls 1993Strategic Cost Management: The New Tool for Competitive Advantage 2003Forms of contingency fit in management accounting research—a critical review 2002Contingencies influencing the management accounting practices of Estonian manufacturing companies

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.