What the study found
The study found that companies use multiple criteria to judge the effectiveness of management accounting reporting systems, including timeliness, accuracy, decision-support capability, and user satisfaction. It also found that innovation performance is measured with a range of 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 in 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.
What worked and what didn't
The study reports that multi-dimensional evaluation criteria and a multi-level reporting structure, covering strategic, operational, and execution layers, are used to assess management accounting reporting systems. For innovation performance, the findings identify independent or hybrid evaluation mechanisms as emerging, but also note continuing challenges with data integration and metric standardization.
What to keep in mind
The abstract describes only five companies, so the findings are based on a small qualitative sample. The summary does not describe additional limitations beyond the reported challenges in data integration and metric standardization.
Key points
- Companies evaluate management accounting reporting systems with multiple criteria, not a single measure.
- The criteria named in the abstract are timeliness, accuracy, decision-support capability, and user satisfaction.
- Innovation performance is measured with indicators such as new product launches, patents, return on R&D investment, and process improvements.
- Independent or hybrid innovation evaluation mechanisms are emerging, according to the abstract.
- Data integration and metric standardization remain significant challenges.
Disclosure
- Research title:
- Managers assess accounting systems and innovation with multiple measures
- Authors:
- Qiqi Zhang, Neilson Teruki, Aryaty Alwie, Shairilizwan Taasim Taasim
- Institutions:
- Universiti Putra Malaysia, Universiti Putra Malaysia, Universiti Putra Malaysia, Universiti Putra Malaysia
- Publication date:
- 2026-04-02
- DOI:
- 10.22495/bprv4i2p1
- OpenAlex record:
- View
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