The findings of a survey among Belgian managers and management accountants reveal that, on average, corporate management have the stronger influence on management accounting system design but that their influence is mitigated by the involvement of parent companies and consultants.
Hoozée, S., Mitchell, F., forthcoming. Who influences the design of management accounting systems? An exploratory study. Australian Accounting Review, in press.
DOI: http://dx.doi.org/10.1111/auar.12193