What the study found
Companies evaluate management accounting reporting systems using multiple criteria, including timeliness, accuracy, decision-support capability, and user satisfaction. The study also found that innovation performance is measured with several indicators, such as new product launches, patents, return on research and development investment, and process improvements.
Why the authors say this matters
The authors conclude that the findings provide empirical evidence from a managerial perspective and enrich the conceptual framework linking management accounting with innovation performance. They also say the study offers practitioners a concrete framework for assessing management accounting reporting systems and a reference for building innovation performance measurement systems.
What the researchers tested
The researchers used a qualitative multi-case study design and conducted semi-structured interviews with middle and senior managers from five companies across different industries, sizes, and ownership types. They analyzed the data with content analysis and a three-stage coding process, building on the Global Management Accounting Principles, a framework for management accounting practices.
What worked and what didn't
The study found that a multi-level reporting structure, with strategic, operational, and execution layers, supports evaluation of management accounting reporting systems. For innovation performance, the study identified both independent and hybrid evaluation mechanisms, but it also noted persistent challenges in data integration and metric standardization.
What to keep in mind
The abstract does not describe detailed study limitations beyond the note that the sample involved five companies. The findings are based on interviews and case analysis, so the summary reflects the companies studied rather than a broader population.
Key points
- Companies assess management accounting reporting systems using timeliness, accuracy, decision support, and user satisfaction.
- Innovation performance is measured with indicators such as new product launches, patents, R&D return, and process improvements.
- A multi-level reporting structure with strategic, operational, and execution layers is part of how systems are evaluated.
- Independent and hybrid evaluation mechanisms for innovation performance were emerging, but data integration and metric standardization remained challenging.
- The study used semi-structured interviews with managers from five companies and analyzed the data with content analysis.
Disclosure
- Research title:
- Managers use multiple criteria to assess accounting systems and innovation
- Authors:
- Qiqi Zhang, Neilson Teruki, Aryaty Alwie, Shairilizwan Taasim Taasim
- Institutions:
- Universiti Putra Malaysia
- Publication date:
- 2026-04-02
- OpenAlex record:
- View
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