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https://ruomoplus.lib.uom.gr/handle/8000/1767| Title: | Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture | Authors: | Pavlatos, Odysseas Ioakimidis, Marilou |
Author Department Affiliations: | Department of Accounting & Finance | Author School Affiliations: | School of Business Administration | Subjects: | FRASCATI__Social sciences__Economics and Business__Accounting FRASCATI__Social sciences__Economics and Business__Finance FRASCATI__Social sciences__Economics and Business__Business and Management |
Keywords: | complexity costing system design functionality growth mindset inconclusiveness management accountants organisational culture |
Issue Date: | Jun-2024 | Publisher: | John Wiley & Sons Ltd. | Journal: | Accounting and Finance | ISSN: | 0810-5391 | Volume: | 64 | Issue: | 2 | Start page: | 2085 | End page: | 2110 | Abstract: | Based on implicit person theories, this paper investigates the relationship between the growth mindset of management accountants and changes in the design of costing systems, as well as the role that organisational culture plays in this relationship. Using survey data from 146 management accountants of manufacturing companies, we find that management accountants who have a growth mindset increase the complexity, inconclusiveness, and functionality of their firm's costing system, compared to those who have a fixed mindset. Additionally, our results show that innovation-oriented culture (a dimension of organisational culture) strengthens the relationship between growth mindset and changes in the design of the costing system. |
URI: | https://ruomoplus.lib.uom.gr/handle/8000/1767 | DOI: | 10.1111/acfi.13209 | Rights: | CC0 1.0 Παγκόσμια Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές |
Corresponding Item Departments: | Department of Accounting & Finance |
| Appears in Collections: | Articles |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Accounting Finance - 2023 - Pavlatos - Management accountants with a growth mindset and changes in the design of costing.pdf | 621,11 kB | Adobe PDF | View/Open |
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