Management accounting practices before and during economic crisis

dc.contributor.author	Παυλάτος, Οδυσσέας	el
dc.contributor.author	Κωστάκη, Χαρά	el
dc.date.accessioned	2015-06-07T08:17:14Z
dc.date.available	2015-06-07T08:17:14Z
dc.date.issued	2015-06-07
dc.identifier.uri	http://hdl.handle.net/11400/15406
dc.rights	Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ηνωμένες Πολιτείες	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/us/	*
dc.source	http://www.sciencedirect.com/science/article/pii/S0882611015000176	en
dc.subject	Economic crisis
dc.subject	Greece
dc.subject	Οικονομική κρίση
dc.subject	Ελλάδα
dc.title	Management accounting practices before and during economic crisis	en
heal.type	journalArticle
heal.secondaryTitle	evidence from Greece	en
heal.classification	Economics
heal.classification	Business management
heal.classification	Οικονομία
heal.classification	Διοίκηση επιχειρήσεων
heal.classificationURI	http://id.loc.gov/authorities/subjects/sh85040850
heal.classificationURI	http://skos.um.es/unescothes/C00483
heal.classificationURI	N/A-Οικονομία
heal.classificationURI	N/A-Διοίκηση επιχειρήσεων
heal.keywordURI	http://zbw.eu/stw/descriptor/10343-6
heal.identifier.secondary	doi:10.1016/j.adiac.2015.03.016
heal.language	en
heal.access	campus
heal.recordProvider	Τεχνολογικό Εκπαιδευτικό Ίδρυμα Αθήνας. Σχολή Διοίκησης και Οικονομίας. Τμήμα Διοίκησης Επιχειρήσεων. Κατεύθυνση Διοίκηση Επιχειρήσεων	el
heal.publicationDate	2015-06
heal.bibliographicCitation	Pavlatos, O. and Kostakis, H. (June 2015). Management accounting practices before and during economic crisis: evidence from Greece. Advances in Accounting. 31(1). pp. 150-164. Elsevier B.V: 2015. Available from: http://www.sciencedirect.com/science/article/pii/S0882611015000176 [Accessed 03/04/2015]	en
heal.abstract	Economic crisis might affect management accounting and the use of its practices within the organizations. The purpose of this study is to investigate the impact of the Greek economic crisis in management accounting practices in the Greek industry and to examine shifts in trends in different accounting techniques' panels in usage and importance before (2008) and during (2013) the country's economic crisis. Empirical data were collected from 301 firms belonging to various Greek industries, which fully completed and returned a structured questionnaire regarding the perceived importance and actual usage of various management accounting techniques for these two periods. Sixty-two techniques were incorporated in the survey and were further subdivided into 5 panels: (a) cost accounting, (b) planning–budgeting, (c) decision support systems, (d) performance evaluation, and (e) strategic analysis. Factor analysis was employed to summarize and reduce the 62 variables into fewer factors for both surveys. The survey revealed that the importance and the usage of ABC systems, planning, strategy, and SMA techniques increased during the crisis, while at the same time the level of importance and usage of traditional cost accounting techniques was decreased. Budgeting techniques are still widely used.	en
heal.publisher	Elsevier B.V	en
heal.journalName	Advances in Accounting	en
heal.journalType	peer-reviewed
heal.fullTextAvailability	true