Importance of management accounting in new technology-based firms in Sweden – analysis of environmental and strategic variables Online publication date: Fri, 18-Aug-2006
by Peter Lindelof, Hans Lofsten
International Journal of Business Environment (IJBE), Vol. 1, No. 2, 2006
Abstract: The focus of this paper is on the importance of management accounting in small high-tech firms. The study uses data from a sample of 183 small New Technology-Based Firms (NTBFs) in Sweden, gathered from a postal questionnaire. There are a couple of environmental variables that have influenced new technology-based firms. We argue that, together with the strategic variables, they mainly determine the importance of management accounting practices in the firm. Previous research has identified technology as one of the most important factors. The structural model indicates no significant relationships between innovation and development orientation, and the importance of management accounting. Rather, there appears to be greater emphasis on dynamic hostility, price and cost hostility and aggressive competition that appear to be of particular importance to management accounting in new technology-based firms.
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