Does Company Size Really Matter? Decision-Making and Planning Comprehensiveness in Chinese Management Accounting

The role of the management accountant or controller in small and medium-sized companies is a topic under researched. Thus, the aim of this paper is to analyze his/her role in Italian small and medium-sized companies through a quantitative study. A questionnaire was distributed in order to understand if controllers are more similar to the traditional bean counter profile or the business partner role. The considered variables are: 1.) activities or management accounting practices performed, 2.) main recipients of the produced information, 3.) the controllers’ organizational position, 4.) personal characteristics, 5) professional skills and 6) educational qualification. Moreover, the study analyzes the influence of situational variables, such as company size, tension for growth and the presence of structured advanced control systems.

Purpose – To analyze the diffusion of management accounting tools in Italian manufacturing firms and the impact of contingency factors with a particular focus on internationalization.Design/methodology/approach – This study is based on a qualitative statistical analysis and two quantitative data analyses focusing on the effects of contingency factors. In particular, 274 questionnaires were analyzed. A questionnaire-based e-mail survey was used to collect data.Findings – The results confirm positive relationships between management accounting systems and traditional contingency factors such as company size, organizational structure, and operational complexity. In addition, a positive correlation was found between the internationalization and implementation of activity-based costing and target costing.Research limitations/implications – In the context of internationalization, this exploratory study considers only the impact of foreign customers. Further research could include other factors such as foreign suppliers, joint ventures, and technological exchanges.Originality/value of paper – This paper contributes to the analysis of the impact of internationalization, a contingency variable not yet fully investigated in management accounting system research.

Business system implementation has became a crucial aspect for industries to be able to run their business process effectively and efficiently. One of industries that require business system implementation is the Micro, Small, and Medium Enterprise (MSME). However, it should be highlighted that the need for the business system module varies, depends on company size, innovation phases, as well as industrial sectors involved. This study was conducted through survey using questionnaire to 159 small culinary enterprises in Bandung, Indonesia. This study leads to the conclusion that product design and development module, sales and marketing module, procurement and production module, human resource management module (HRM), and finance and accounting module was needed by small-scale culinary enterprises, while retail/store management module was slightly required by small culinary enterprises. In addition, this research also examined the level of importance for each submodules in all business system module, so that business system developers can develop a package of modules and submodules that are actually needed by small-scale enterprises.

The main objective of this paper is to investigate the effect of accounting Fintech, Financial Technology Matching (FTM) and Supply Chain Management (SCM) in Jordanian manufacturing corporations. A questionnaire was created in order to meet the goal of this article to collect the data related to the financial technology and supply chain management and 850 questionnaires out of 1300 distributed questionnaires were collected from respondents, working in Jordanian manufacturing corporations. Linkways hypothesis testing indicates that financial technology and company size had a positive effect on the management of supply chain towards adoption of fintech. In addition, the results also found that integrated supply chain management strategy and environmental uncertainty are significantly affecting the adoption of fintech for supply chain management. However, supply chain optimization uses technologies and resources such as blockchain, artificial intelligence, and Internet of things in the best possible way to improve the efficiency and performance of a supply network.

Management accountants were surveyed to ascertain their perceptions regarding the usage of specified management accounting techniques in their companies. Based on a combination of quantitative and qualitative data, findings are presented in relation to ten well established traditional techniques and ten of the more prominent new techniques selected from a review of current literature. The findings indicate that traditional techniques continue to dominate management accounting systems, with heavy emphasis on financial measures of control and performance evaluation. Usage of new techniques is generally low, but tends to be highest in those companies reporting high usage of traditional techniques. It is therefore suggested that the main contribution of these techniques may be in supplementing, as opposed to replacing, traditional techniques. Significant differences were found based on company ownership and size, suggesting a high degree of tailoring to suit particular circumstances. The discussion highlights specific findings which appear inconsistent either with one another or with conventional wisdom, and suggests that these may offer valuable insights into current practice.


 Management Accounting Practices (PAM) have an important role in companies as a basis for decision making so that company performance is effective and efficient. Management accounting practice is influenced by contingency factors, namely market competition, company owner participation, company size, environmental and technology influences. The purpose of this study was to determine the factors that influence management accounting practices and their effects on company performance. The difference with previous research is location, Management Accounting Practices (PAM) as Mediation Variables. This analysis method uses the Structural Equation Model (SEM) with Partial Least Square (PLS) as an analysis tool. Data collection is used by distributing questionnaires to company managers in Jakarta. The results showed that the owner's participation and innovative culture had an effect, while the market competition did not affect it. The factors that influence company performance are the participation of owners and PAM, while factors that do not influence it are market competition and innovative culture. Recommendations for further research are the addition of indicators, number of samples. 
 Keywords: Market Competition Factors; Innovative Culture and Owner Participation; Management Accounting Practices; Company performance

This paper collates, summarizes and reviews 95 management accounting research literatures published in 6 academic journals and seven foreign journals between 2015 and 2017, and makes a comparative analysis of the research topics, research methods and application theories of management accounting. The results show that compared with the previous management accounting research in China, there have been significant changes in both research topics and research methods and applied theory. Research topics or research hot spots are becoming more diversified, research on Performance appraisal and motivation has increased significantly, research methods are more focused on database-based empirical research and experimental methodology and questionnaires, applied theory is more systematic and comprehensive, the subject background is gradually extended and cross-cutting. However, China’s management accounting compared with foreign countries there is still a big gap; there is still a lot of room for development.

his study aims to prove the relationship between profitability, financial leverage, and firm size on stock price underpricing in manufacturing companies listed on the IDX during the 2017-2019 period. This study uses a hypothesis test method to analyze the relationship between profitability, financial leverage, and firm size on stock price underpricing. This study uses 73 manufacturing companies listed on the IDX that carried out IPOs during the 2017 – 2019 period. This test was carried out using SPSS statistical software version 25. The results of this study are that profitability and company size variables influence underpricing stock prices, while leverage has no effect against underpricing of stock prices.
 
 Public interest statement
 The results of this research can practically be used as material for company considerations in managing a company before conducting an IPO, and it is hoped that this research can add to the accounting research literature in the field of financial accounting and management accounting.

Under the background of China's economic transformation and industrial upgrading, the content and mode of enterprise management need reform and innovation. Management accounting research also needs to apply the international mainstream research paradigm and root in the real situation of Chinese enterprise management practice. Based on the analysis of the status quo of management accounting research at home and abroad, this paper puts forward some thoughts on management accounting research under the Chinese context, and looks forward to the future development of China's management accounting research, in order to play a positive role in promoting the development of China's management accounting research.

Driven by the increasing importance of sustainable development, Environmental Management Accounting (EMA) has become a key focus in modern accounting. However, the factors influencing EMA use and its relationship with Business Process Management (BPM) remain underexplored. This study aims to identify the organizational factors that determine EMA intensity and to empirically examine its correlation with BPM—a relationship that has been theorized but not yet empirically verified. The research is based on a survey of 746 practitioners across 26 countries, conducted in December 2024. Data analysis involved k-means clustering validated by one-way ANOVA with Tukey’s HSD post hoc tests and Spearman’s coefficients. The results show that EMA intensity is highly dependent on organizational context. Four distinct profiles were identified: “Market Leaders,” “Laggards,” “Micros,” and “Average.” Additionally, high EMA intensity (mean = 3.25) strictly correlates with larger company size, greater technological sophistication, and decentralized decision-making, as seen in the “Market Leaders” group. Conversely, “Micros” and “Laggards” demonstrated significantly lower adoption levels (means of 2.15 and 1.37, respectively), suggesting that resource availability and technology are prerequisites for advanced EMA. Notably, no link was found between EMA intensity and environmental uncertainty. Importantly, the study provides new empirical evidence of a significant positive relationship between EMA and BPM intensities. These findings indicate that standardized reporting regulations (e.g., EU CSRD) may disproportionately burden smaller, less technologically advanced organizations. Therefore, policymakers should combine environmental mandates with support for digitalization, especially in developing economies where organizational maturity often necessitates capacity-building initiatives.